आयकर अपीलीय अिधकरण, ’सी’ (cid:1)यायपीठ, चे(cid:9)ई।

IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI (cid:1)ी एबी टी. वक(cid:10), (cid:11)ाियक सद(cid:17) एव ं

(cid:1)ी अिमताभ शु(cid:24)ा, लेखा सद(cid:9) के सम(cid:27)

BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.1157/Chny/2025 िनधा(cid:14)रण वष(cid:14)/Assessment Year: 2018-19 The Chennai Co-op. Societies – v. The PCIT-8, Employees Co-op. T & C - Chennai.

Society Ltd., No X 158, No.7 & 8, II Floor, Davidson Street, Chennai-600 001 [PAN: AADAT 9673 Q (अपीलाथ(cid:22)/Appellant) ((cid:23)(cid:24)यथ(cid:22)/Respondent)

अपीलाथ(cid:22) क(cid:26) ओर स / े Appellant by : Mr.B. Suresh, CA (cid:23)(cid:24)यथ(cid:22) क(cid:26) ओर स े /Respondent by : Mr.Bipin C.N., CIT सुनवाईक(cid:26)तारीख/Date of Hearing : 08.07.2025 घोषणाक(cid:26)तारीख /Date of Pronouncement : 18.09.2025 आदशे / O R D E R PER ABY T. VARKEY, JM:

This is an appeal preferred by the assessee Society against the order of the Learned Principal Commissioner of Income Tax, (hereinafter referred to as “the Ld.PCIT”), Chennai-8, dated 20.03.2025 for the Assessment Year (hereinafter referred to as "AY”) 2018-19 u/s.263 of th