SRI PERIYA MARIAMMAN SEVA TRUST,SRIVILLIPUTHUR vs. CIT(EXEMPTION), CHENNAI

ITA 2847/CHNY/2026Status: DisposedITAT Chennai03 September 2026AY 2025-263 pages

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Income Tax Appellate Tribunal, ‘D’ BENCH: CHENNAI

Before: SHRI ABY T. VARKEY & MS. PADMAVATHY.S

For Respondent: Mr. K.Jayaganesh, CIT

PER PADMAVATHY.S, A.M: This appeal by the assessee is against the order of the Commissioner of Income Tax (Exemptions), Chennai (in short "CIT(E)") dated 23.03.2026 rejecting the registration u/s. 12AB of the Income Tax Act, 1961 (in short "the Act").

2.

The assessee is a charitable trust and made an application in Form- 10AB on 27.09.2025 seeking registration u/s. 12AB of the Act. The CIT(E) called on the assessee to furnish the trust deed, financials & note on activiti

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