आयकर अपील(cid:9)य अ(cid:10)धकरण, ‘ए’ (cid:14)यायपीठ, चे(cid:14)नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI (cid:21)ी एबी ट(cid:9) वकti, (cid:14)या(cid:26)यक सद(cid:29)य एव ं (cid:21)ी एस. आर. रघुनाथा, लेखा सद(cid:29)य के सम$

BEFORE SHRI ABY T VARKEY, JUDICIAL MEMBER AND SHRI S. R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.:1444/Chny/2025 (cid:26)नधा%रण वष % / Assessment Year: 2019-20 ACIT, Chettinad Academy of Research Central Circle -3(2), vs. and Education, Chennai. 603, Chettinad Towers, Anna Salai, Chennai – 600 006.

[PAN:AAATC-8714-H]

(अपीलाथ’/Appellant) (()यथ’/Respondent)

अपीलाथ’ क* ओर से/Appellant by : Ms. E. Pavuna Sundari, C.I.T.

()यथ’ क* ओर से/Respondent by : Shri. N. Arjun Raj, Advocate सुनवाई क* तार(cid:9)ख/Date of Hearing : 11.09.2025 घोषणा क* तार(cid:9)ख/Date of Pronouncement : 25.11.2025 आदेश /O R D E R PER S. R. RAGHUNATHA, AM :

The present appeal is filed by the revenue being aggrieved by order of the Ld. Commissioner of Income Tax (Appeals) Chennai – 20 (in short ‘Ld.CIT(A)) dated 26.03.2025 in Appeal No.CIT(A), Chennai - 18/10926/2018-

19 for the Assessment Year 2019-20.

2. The brief facts of the present case are that the assessee is a Charitable