INCOME TAX OFFICER, EXEMPTIONS, MADURAI, MADURAI vs. SRI KRISHNA EDUCATIONAL & CHARITABLE TRUST, ODDANCHATRAM

ITA 891/CHNY/2026Status: DisposedITAT Chennai29 July 2026AY 2013-144 pages

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Before: Shri Inturi Rama Rao & Shri S.S. Viswanethra Ravi

For Respondent: Ms. R. Anita, CIT, Mr. C. Karthik, Advocate
Hearing: 17.06.2026Pronounced: 29.07.2026

PER S.S. VISWANETHRA RAVI, JUDICIAL MEMBER:

This appeal filed by the revenue is directed against the order dated 29.12.2025 passed by the ld. Commissioner of Income Tax (Appeals), NFAC, Delhi for the assessment year 2013-14. 2. The Revenue raised seven grounds of appeal, amongst which the only issue emanating for our consideration is as to whether the ld. CIT(A) is justified in holding that the assessee is entitled to claim exemption under section 11 of the Income-tax Act, 1961 (for short, "th

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