AISHTMA EDUCATIONAL TRUST,CHENNAI vs. CIT(E), CHENNAI
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Income Tax Appellate Tribunal, ‘C’ BENCH: CHENNAI
Before: SHRI ABY T. VARKEY & MS. PADMAVATHY. S
PER ABY T. VARKEY, JM: This is an appeal preferred by the assessee against the order of the Learned Commissioner of Income Tax (Exemptions), (hereinafter referred to as “the Ld.CIT(E)”), Chennai, dated 24.03.2026 rejecting the application filed by the assessee for registration u/s.12AB of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’).
At the outset, it was brought to our notice that the impugned order passed by the Ld.CIT(E) is an ex parte order qua assessee. In this regard, Aishtma Educational Trust :: 2 :: it is noted that the Ld.C
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