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)ी मनु कुमार (cid:10)गtiर, (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 MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI S. R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.: 562/Chny/2025 (cid:26)नधा$रण वष/$ Assessment Year: 2016-17 Blaze Trust, ACIT, 572A, 3^rd Floor, vs. Exemptions, Jamalliya Towers, Chennai.

Pal Company Bus Stop, R.S. Puram, Coimbatore – 641 041. [PAN: AABTB-2195-C]

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

अपीलाथ& क) ओर से/Appellant by : Mr. N. Arjun Raj, Advocate ’(यथ& क) ओर से/Respondent by : Ms. E. Pavuna Sundari, CIT सुनवाई क) तार(cid:9)ख/Date of Hearing : 13.01.2026 घोषणा क) तार(cid:9)ख/Date of Pronouncement : 07.04.2026 आदेश /O R D E R PER S. R. RAGHUNATHA, AM:

The present appeal is filed by the assessee against the order dated

21.10.2024 passed by the learned Commissioner of Income Tax (Appeals), ADDL/JCIT(A)-2 Pune (hereinafter referred to as “ld.CIT(A)”), dismissing the appeal filed by the assessee against the assessment order dated 28.12.2018 passed u/s.143(3) of the Income Tax A