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)ी एस. आर. रघुनाथा, लेखा सद(cid:9) के सम(cid:27)

BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.2866 & 2865/Chny/2025 िनधा(cid:14)रण वष(cid:14)/Assessment Year: -

Rajah Annamalaipuram – v. The CIT (Exemptions), Sri Iyyappaswami Temple Trust, Chennai.

82, Iyyappa Swami Temple, Santhome High Road, Rajah Annamalaipuram, Chennai-600 028.

[PAN: AAATR 0499 L (अपीलाथ(cid:22)/Appellant) ((cid:23)(cid:24)यथ(cid:22)/Respondent)

अपीलाथ(cid:22) क(cid:26) ओर स / े Appellant by : Mr.P.M. Kathir, Advocate &

Mr.G. Akash, Advocate (cid:23)(cid:24)यथ(cid:22) क(cid:26) ओर स े /Respondent by : Mr.ARV Sreenivasan, CIT For Mr.Bipin C.N., CIT सुनवाईक(cid:26)तारीख/Date of Hearing : 03.12.2025 घोषणाक(cid:26)तारीख /Date of Pronouncement : 23.12.2025 आदशे / O R D E R PER ABY T. VARKEY, JM:

ITA No.2866/Chny/2025 is an appeal preferred by the assessee-

Temple-Trust against the order of the Learned Principal Commissioner of Income Tax (Exemptions), (hereinafter ‘the Ld.PCIT(E)’)/CPC dated 18.