आयकर अपीलीय अिधकरण ‘ए’ (cid:16)ायपीठ चे(cid:21)ई म(cid:24)। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI BEFORE SHRI SS VISWANETHRA RAVI, JUDICIAL MEMBER AND SHRI RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER ITA No. 1438/Chny/2025 (Assessment Year N/A)

M/s Tamil Nadu Trade Promotion C.I.T. (Exemptions), Organization, Vs. Chennai.

6-A/B/C, Mount Poonamallee Road, Nandambakkam-600089 (Tamil Nadu)

PAN No. AABCT 6725 H Appellant/ Assessee Respondent/ Revenue Assessee represented by Mr. B. Ramakrishnan, C.A.

Department represented by Mr. Clement Ramesh Kumar, CIT.

Date of hearing 24/09/2025 Date of pronouncement 26 /09/2025 PER: RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER

1. This appeal by the assessee is directed against the order of learned Commissioner of Income Tax (Exemptions), Chennai [in short, the ld. CIT(E)] dated 29/03/2025 by raising following grounds of appeal:

“1. The order of the Learned Commissioner of Income Tax (Exemptions) is contrary to the law, facts and circumstances of the case.

2. For that the Learned Commissioner of Income Tax (Exemptions) erred in rejecting the application made for registration u/s 10(23C)(iv) of the Income Tax Act ("the Act")

3. For that the Learned C