आयकर अपील(cid:547)य अ(cid:876)धकरण, ‘ए’ Ûयायपीठ, चÛे नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI (cid:302)ी जॉज (cid:91) जॉज (cid:91) के, उपाÚय¢ एवं (cid:302)ी एस.आर.रघुनाथा, लेखा सदèय के सम¢

BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI S.R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.:833/CHNY/2026 िनधा(cid:6981)रण वष(cid:6981)/Assessment Year: 2019-20 The Tamil Nadu Dr. The Income Tax Officer Ambedkar Law University, Vs. (Exemptions), No.5, Poompozhil Campus, Ward 1, Dr. DGS Dinakaran Salai, Chennai.

Raja Annamalaipuram, Chennai – 600 028.

PAN: AADAT 3528N (अपीलाथ(cid:7278)/Appellant) ((cid:7079)(cid:7004)यथ(cid:7278)/Respondent)

अपीलाथ(cid:7278) क(cid:7409) ओर से/Appellant by : Shri Vikram Vijayaraghavan, Advocate (cid:7079)(cid:7004)यथ(cid:7278) क(cid:7409) ओर से/Respondent by : Ms. Ann Mary Baby, CIT सुनवाई क(cid:7409) तारीख/Date of Hearing : 05.03.2026 घोषणा क(cid:7409) तारीख/Date of Pronouncement : 06.03.2026 आदेश/ O R D E R PER GEORGE GEORGE K, VICE PRESIDENT:

This appeal filed by the assessee is directed against the Addl/JCIT(A)-2, Pune order dated 27.01.2026 passed under section 250 of the Income Tax Act, 1961 (hereinafter called ‘the Act’). The r