Chetana v. CIT(E)

M/S. VEDA AGAMA HERITAGE TRUST,TIRUCHIRAPPALLI vs. ACIT(EXEMPTIONS), CHENNAI, CHENNAI

Bench: Ms. Padmavathy.S & Shri Manu Kumar Giriआयकर अपील सं./Ita No.3378/Chny/2025

…आयकर अपीलीय अिधकरण, ‘बी’ "ायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI सु"ी पदमावती यस, लेखा सद" एवं "ी मनु कुमार िग#र, "ाियक सद" के सम$ BEFORE MS. PADMAVATHY.S, ACCOUNTANT MEMBER AND SHRI MANU KUMAR GIRI, JUDICIAL MEMBER आयकर अपील सं./ITA No.3378/Chny/2025 M/s. Veda Agama Heritage Trust, The Commissioner of Income Tax Old No.57/3, New NO.25, Vs. (Exemptions), 2nd Floor, Saravana Illam, Chennai. 2nd Main Road, Renga Nagar, Tiruchirapalli – 620 021. PAN: AADTV 8359E (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ& की ओर से/ Appellant by : Ms. Jharna B. Harilal, C.A ()थ& की ओर से /Responden…

HIRAWAT FOUNDATIONS,CHENNAI vs. CIT (EXEMPTIONS), CHENNAI

In the result, the appeal filed by the assessee is allowed for statistical purposes

Bench: Shri George George Kand Ms Padmavathy Sआयकर अपील सं./Ita No.: 3166/Chny/2025

…आयकर अपील"य अ"धकरण, ‘ए’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी जॉज" जॉज" के, उपा"य" एवं सु"ी प"मावती एस, लेखा सद"य के सम" BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENTAND MS PADMAVATHY S, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.: 3166/CHNY/2025 M/s. Hirawat Foundation, The Commissioner of Synergy Building, 3rd Floor, Vs. Income Tax (Exemption), Old No.20, New No.64, Chennai Rukmani Lakshmipathy Salai, Egmore, Chennai – 600 008. PAN: AACTH 5770L (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant by : Shri H. Yeshwanth Kumar, Advocate ""यथ" क" ओर से/Respondent by :…

DAKEEK QATEEK JAMEEL FOUNDATION,CHENNAI vs. CIT, EXEMPTION,, CHENNAI

In the result, the appeal filed by the assessee is allowed for

Bench: Shri Manu Kumar Giri & Shri Jagadish

…आयकर अपील"य अ"धकरण, ’सी’ "यायपीठ, चे"नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी मनु कुमार िग"र, "ाियक सद" एवं "ी जगदीश, लेखा सद" के सम" BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.2266/Chny/2025 "नधा"रण वष"/Assessment Year: 2025-26 DALEEL QATEEL JAMEEL v. CIT(EXEMPTION), Chennai FOUNDATION, Aayakar Bhawan-Annexe No. 5, POLICE LANE, SAIDAPET, Building, No.121, Mahatma SAIDAPET S.O, Gandhi Road, CHENNAI-600015, Nungambakkam, TAMIL NADU Chennai-600034, Tamil Nadu [PAN: AAETD 0229 L] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर…

MADRAS CHINMAYA SEVA TRUST,CHETPET, CHENNAI vs. CIT (EXEMPTION), NUMGAMBAKKAM, CHENNAI

In the result, the appeal filed by the assessee is allowed for statistical purposes

Bench: Shri Manu Kumar Giri & Shri S.R. Raghunathaआयकर अपील सं./Ita No.885/Chny/2025 V. M/S. Madras Chinmaya Seva Trust, The Cit(E), No.2, Chinmaya Heritage Centre, Nungambakkam, Chetpet, Chennai Chennai – 600 031. [Pan: Aaatm 3077 D] (अपीलाथ"/Appellant) (""यथ"/Respondent) : अपीलाथ" क" ओर से/ Appellant By Shri H. Yeshwanthkumar, Ca : ""यथ" क" ओर से /Respondent By Shri Ar.V. Sreenivasan, Cit : सुनवाई क" तार"ख/Date Of Hearing 16.10.2025 : घोषणा क" तार"ख /Date Of Pronouncement 17.10.2025

…आयकर अपील"य अ"धकरण, ‘डी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI "ी मनु कुमार "ग"र,"या"यक सद"य एवं "ी एस.आर.रघुनाथा, लेखा सद"य के सम" BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI S.R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.885/Chny/2025 v. M/s. Madras Chinmaya Seva Trust, The CIT(E), No.2, Chinmaya Heritage Centre, Nungambakkam, Chetpet, Chennai Chennai – 600 031. [PAN: AAATM 3077 D] (अपीलाथ"/Appellant) (""यथ"/Respondent) : अपीलाथ" क" ओर से/ Appellant by Shri H. Yeshwanthkumar, CA : ""यथ" क" ओर से /Respondent by Shri AR.V. Sreenivasan, CIT : सुनवाई क" तार"ख/Dat…

ROTARY CLUB OF MADRAS NORTHWEST EDUCATIONAL & CHARITABLE TRUST,TIRUVALLUR vs. CIT, EXEMPTIONS,, CHENNAI

In the result, the appeal filed by the assessee is allowed for statistical purposes

Bench: Shri Manu Kumar Giri & Shri S.R. Raghunathaआयकर अपील सं./ Ita No.2065/Chny/2025 िनधा"रण वष" /Assessment Year: - V. The Commissioner Of Rotary Club Of Madras Northwest Educational & Charitable Trust, Income Tax (Exemptions), 139A, Third Cross Street, S&P Gardends, Chennai-600034, Vanagaram B.O. Vanagaram, Tiruvallur 600 095. [Pan: Aaaar 2609 D] (अपीलाथ"/Appellant) (""थ"/Respondent) : अपीलाथ" की ओर से/ Appellant By Shri N. Arjun Raj, Advocate : ""थ" की ओर से /Respondent By Mr. Bipin C.N, Cit : सुनवाई की तारीख/Date Of Hearing 18.09.2025 : घोषणा की तारीख /Date Of Pronouncement 06.10.2025 आदेश / O R D E R Per Manu Kumar Giri, Jm: The Captioned Appeal Filed By The Assessee Is Directed Against Order Of The Ld. Commissioner Of Income Tax (Exemption), Chennai, [‘Cit(E)’ In Short] Dated 16.06.2025 Rejecting The Application Filed By The Assessee Dated 22.10.2024 In Form No.10Ab Under Clause (Iii) Of First Proviso To Section 80G(5) Of The Income Tax Act, 1961 ("The Act" In Short) Seeking Approval U/S.80G Of The Income Tax Act, 1961 (Hereinafter “The Act”).

…आयकर अपीलीय अिधकरण ‘सी’ "ायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL‘C’ BENCH: CHENNAI "ी मनु कुमार िग"र, "ाियक सद" एवं "ी एस. आर. रघुनाथा, लेखा सद" के सम" BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI S.R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No.2065/Chny/2025 िनधा"रण वष" /Assessment Year: - v. The Commissioner of Rotary Club of Madras Northwest Educational & Charitable Trust, Income Tax (Exemptions), 139A, Third Cross Street, S&P Gardends, Chennai-600034, Vanagaram B.O. Vanagaram, Tiruvallur 600 095. [PAN: AAAAR 2609 D] (अपीलाथ"/Appellant) (""थ"/Respondent) : अपीलाथ" की ओर से/ Appella…

SRI CITY FOUNDATION,CHENNAI vs. CIT, EXEMPTIONS,, CHENNAI

In the result, the appeal filed by the assessee is allowed for statistical purposes

Bench: Shri Manu Kumar Giri & Shri Amitabh Shuklaअपील सं./Ita No.1242/Chny/2025 िनधा"रण वष"/Assessment Year: - V. Sri City Foundation The Cit (Exemption), No.85, Kutchery Road Mylapore Chennai. Chennai 600004, Tamil Nadu [Pan: Aaits4846G] (अपीलाथ"/Appellant) (""यथ"/Respondent)

…आयकर अपीलीय अिधकरण, ‘सी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी मनु कुमार िग"र, "ाियक सद" एवं "ी अिमताभ शु"ा, लेखा सद", लेखा सद" के सम" BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER अपील सं./ITA No.1242/Chny/2025 िनधा"रण वष"/Assessment Year: - v. SRI CITY FOUNDATION The CIT (Exemption), No.85, KUTCHERY ROAD MYLAPORE Chennai. CHENNAI 600004, TAMIL NADU [PAN: AAITS4846G] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Mr. Abhishek Murali, CA ""यथ" क" ओर से /Respondent by : Mr. Bipin C.N, CIT : सुनवाईक"तारीख/Date…

SRI BHRIGU MAHARISHI ARUL NILAYAM TRUST,THIRUPOROR vs. CIT, EXEMPTIONS,, CHENNAI

In the result, the appeal filed by the assessee is allowed for

Bench: Shri Manu Kumar Giri & Shri Amitabh Shuklaआयकर अपील सं./Ita No.825/Chny/2025

…आयकर अपीलीय अिधकरण, ‘सी’ "यायपीठ, चे"नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी मनु कुमार िग"र, "ाियक सद" एवं "ी अिमताभ शु"ा, लेखा सद", लेखा सद" के सम" BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.825/Chny/2025 Vs. Sri Bhrigu Maharishi Arul Nilayam The Commissioner of Income Trust, Tax (Exemptions), Pilliyar Koil Street, Sriugundram Post Chennai-600034, Thiruporur Taluk – 603 108. [PAN: AAVTS 0850M] (अपीलाथ"/Appellant) (""यथ"/Respondent) : Mr. S P Chidambram, Advocate अपीलाथ" क" ओर से/ Appellant by : ""यथ" क" ओर से /Responden…

EISHADDAI GLOBAL MISSION TRUST,CHENNAI vs. CIT, EXEMPTIONS,, CHENNAI

In the result, the appeal filed by the assessee is allowed

Bench: Shri Manu Kumar Giri & Shri Amitabh Shuklaआयकर अपील सं./Ita No.1101/Chny/2025

…आयकर अपीलीय अिधकरण, ‘सी’ "यायपीठ, चे"नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी मनु कुमार िग"र, "ाियक सद" एवं "ी अिमताभ शु"ा, लेखा सद", लेखा सद" के सम" BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.1101/Chny/2025 Elshaddai Global Mission Trust The Commissioner of Income (EGMT), Tax (Exemption), No.8, 3rd Street, Jeevan Nagar, Vs. Chennai-600034. Admbakkam, Chennai – 600 088. [PAN: AAATE 6215B] (अपीलाथ"/Appellant) (""यथ"/Respondent) : Mr. S P Chidambram, अपीलाथ" क" ओर से/ Appellant by Advocate and Ms. S. Sonali, Advocate : Mr. B…

BRIGHT EDUCATIONAL TRUST,TIRUVALLUR vs. CIT, EXEMPTIONS,, CHENNAI

In the result, the appeal filed by the assessee is allowed for

Bench: Shri Manu Kumar Giri & Shri Amitabh Shuklaआयकर अपील सं./Ita No.1100/Chny/2025 िनधा"रण वष"/Assessment Year: - Vs. Bright Educational Trust, The Commissioner Of Income No.12, Periyakuppam, Tax (Exemptions), Tiruvallur Railway Station, Chennai-600034, Tiruvallur Taluk – 602 002. [Pan: Aaatb 4608F] (अपीलाथ"/Appellant) (""यथ"/Respondent)

…आयकर अपीलीय अिधकरण, ‘सी’ "यायपीठ, चे"नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी मनु कुमार िग"र, "ाियक सद" एवं "ी अिमताभ शु"ा, लेखा सद", लेखा सद" के सम" BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.1100/Chny/2025 िनधा"रण वष"/Assessment Year: - Vs. Bright Educational Trust, The Commissioner of Income No.12, Periyakuppam, Tax (Exemptions), Tiruvallur Railway Station, Chennai-600034, Tiruvallur Taluk – 602 002. [PAN: AAATB 4608F] (अपीलाथ"/Appellant) (""यथ"/Respondent) : अपीलाथ" क" ओर से/ Appellant by Mr. S P Chidambram, Advocate an…

GHAYATHRI VIDYALAYA TRUST,CHENNAI vs. CIT, EXEMPTIONS,, CHENNAI

In the result, the appeal filed by the assessee is allowed for

Bench: Shri Manu Kumar Giri & Shri Amitabh Shuklaआयकर अपील सं./Ita No.1098/Chny/2025 िनधा"रण वष"/Assessment Year: - V. Ghayathri Vidyalaya Trust, The Commissioner Of Income No.39, Nesamani Nagar, Tax (Exemptions), Perumbakkam, Medavakkam, Chennai-600034, Chennai – 601 302. [Pan: Aabtg 0846 M] (अपीलाथ"/Appellant) (""यथ"/Respondent)

…आयकर अपीलीय अिधकरण, ‘सी’ "यायपीठ, चे"नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी मनु कुमार िग"र, "ाियक सद" एवं "ी अिमताभ शु"ा, लेखा सद", लेखा सद" के सम" BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.1098/Chny/2025 िनधा"रण वष"/Assessment Year: - v. Ghayathri Vidyalaya Trust, The Commissioner of Income No.39, Nesamani Nagar, Tax (Exemptions), Perumbakkam, Medavakkam, Chennai-600034, Chennai – 601 302. [PAN: AABTG 0846 M] (अपीलाथ"/Appellant) (""यथ"/Respondent) : Mr. S P Chidambram, Advocate अपीलाथ" क" ओर से/ Appellant by and Ms. S.…

SRI SASTHA CHARITABLE TRUST,CHENNAI vs. CIT, EXEMPTION,, CHENNAI

In the result, the appeal filed by the assessee is allowed for statistical purposes

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपील सं./Ita No.: 839/Chny/2025 M/S. Sri Sastha Charitable The Commissioner Of Trust, Vs. Income Tax (Exemption), No.10, 2Nd Floor, Chennai. Duraiswamy Pillai Street, West Tambaram, Chennai – 600 045. Pan: Aazts 0449L (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Ms. Sonali Kothari, Advocate ""यथ" क" ओर से/Respondent By : Shri Shiva Srinivas, Cit सुनवाई क" तारीख/Date Of Hearing : 02.09.2025 घोषणा क" तारीख/Date Of Pronouncement : 03.09.2025

…आयकर अपील"य अ"धकरण, ‘बी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI "ी जॉज" जॉज" के, उपा"य" एवं "ी एस.आर.रघुनाथा, लेखा सद"य के सम" BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI S.R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.: 839/CHNY/2025 M/s. Sri Sastha Charitable The Commissioner of Trust, Vs. Income Tax (Exemption), No.10, 2nd Floor, Chennai. Duraiswamy Pillai Street, West Tambaram, Chennai – 600 045. PAN: AAZTS 0449L (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant by : Ms. Sonali Kothari, Advocate ""यथ" क" ओर से/Respondent by : Shri Shiva Srini…

KANDAVARAYANPATTI SREE MEENAKSHI SUNDARESHWARAR CHAIRTABLE TRUST,KANDAVARAYANAPATTI vs. CIT(EXEMPTIONS), CHENNAI

In the result, the appeal filed by the assessee is allowed for statistical purposes

Bench: Shri Manu Kumar Giri & Shri Amitabh Shuklaआयकर अपील सं./Ita No.1838/Chny/2025 िनधा"रण वष"/Assessment Year: - V. Kandavarayanpatti Sree Meenakshi The Cit (Exemptions), Sundareshwarar Charitable Trust, Chennai. No.1/99, Mangudiyar Street, Kandavarayanpatti-630 203

…आयकर अपीलीय अिधकरण, ’डी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI "ी मनु कुमार िग"र, "ाियक सद" एवं एवं एवं एवं "ी अिमताभ शु"ा, लेखा सद" के सम" BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.1838/Chny/2025 िनधा"रण वष"/Assessment Year: - v. Kandavarayanpatti Sree Meenakshi The CIT (Exemptions), Sundareshwarar Charitable Trust, Chennai. No.1/99, Mangudiyar Street, Kandavarayanpatti-630 203 [PAN:AACTK 5360 P] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Mr.Karuppiah, Adv. ""यथ" क" ओर से /Responden…

NOURISHMENT FOR NEEDY TRUST,CHENNAI vs. CIT ( EXEMPTION ), CHENNAI

In the result, the appeal filed by the assessee is allowed for statistical purposes

Bench: Shri Manu Kumar Giri & Shri Amitabh Shuklaआयकर अपील सं./Ita No.823/Chny/2025 िनधा"रण वष"/Assessment Year: - V. Nourishment For Needy Trust, The Cit(E), Plot No.17, Ground Floor Perumal Chennai-600034, Nagar Annexe, Chrompet S.O., Chennai 600 044. [Pan: Aadtn 9379 C] (अपीलाथ"/Appellant) (""यथ"/Respondent) : अपीलाथ" क" ओर से/ Appellant By Shri Hitesh, Advocate For Shri Anand, Advocate : ""यथ" क" ओर से /Respondent By Shri Bipin C.N, Cit : सुनवाईक"तारीख/Date Of Hearing 19.06.2025 : घोषणाक"तारीख /Date Of Pronouncement 25.08.2025

…आयकर अपीलीय अिधकरण, ‘सी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी मनु कुमार िग"र, "ाियक सद" एवं "ी अिमताभ शु"ा, लेखा सद" के सम" BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.823/Chny/2025 िनधा"रण वष"/Assessment Year: - v. NOURISHMENT FOR NEEDY TRUST, The CIT(E), Plot No.17, Ground Floor Perumal Chennai-600034, Nagar Annexe, Chrompet S.O., Chennai 600 044. [PAN: AADTN 9379 C] (अपीलाथ"/Appellant) (""यथ"/Respondent) : अपीलाथ" क" ओर से/ Appellant by Shri Hitesh, Advocate for Shri Anand, Advocate : ""यथ" क" ओर से /Respond…

GREEN EARTH FOUNDATION,CHENNAI vs. CIT, EXEMPTIONS,, CHENNAI

In the result, the appeal filed by the assessee is allowed for statistical purposes

Bench: Shri Manu Kumar Giri & Shri Jagadishआयकर अपील सं./Ita No.1099/Chny/2025 िनधा"रण वष"/Assessment Year: - V. The Cit(E), Green Earth Foundation, No.012/32, Mk Reddy Street, Aayakar Bhawan-Annexe Building, Tambaram, No.121, M.G.Road, Chennai-600045, Nungambakkam, Tamil Nadu Chennai-600034, Tamil Nadu [Pan: Aactg 7281 K] (अपीलाथ"/Appellant) (""यथ"/Respondent) : Ms. S. Sonali, Advocate For अपीलाथ" क" ओर से/ Appellant By Shri S.P. Chidambaram, Advocate ""यथ" क" ओर से /Respondent By : Shri.Ar V Srinivasan, Cit सुनवाईक"तारीख/Date Of Hearing : 21.08.2025 घोषणाक"तारीख /Date Of Pronouncement : 25.08.2025

…आयकर अपीलीय अिधकरण, ‘सी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी मनु कुमार िग"र, "ाियक सद" एवं "ी जगदीश, लेखा सद", लेखा सद" के सम" BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.1099/Chny/2025 िनधा"रण वष"/Assessment Year: - v. The CIT(E), Green Earth Foundation, No.012/32, MK Reddy Street, Aayakar Bhawan-Annexe Building, Tambaram, No.121, M.G.Road, Chennai-600045, Nungambakkam, Tamil Nadu Chennai-600034, Tamil Nadu [PAN: AACTG 7281 K] (अपीलाथ"/Appellant) (""यथ"/Respondent) : Ms. S. Sonali, Advocate for अपीलाथ" क" ओर से/ Ap…

INDIAN SKILLS FOUNDATION,PUDUCHERRY vs. CIT, EXEMPTIONS,, CHENNAI

In the result, the appeal filed by the assessee is allowed for statistical purposes

Bench: Hon’Ble Shri Manu Kumar Giri & Shri Hon’Ble S.R. Raghunathaआयकर अपील सं./ Ita No.2035/Chny/2025

…आयकर अपीलीय अिधकरण ‘सी’ "ायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI माननीय "ी मनु कुमार िग"र, "ाियक सद एवं माननीय एस. आर. रघुनाथा, लेखा सद के सम( BEFORE HON’BLE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI HON’BLE S.R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No.2035/Chny/2025 Indian Skills Foundation, The Commissioner of Income Tax New No.1, Old No.103, Flan Arch, Vs. (Exemptions), Thattanchavadi, Chennai. Puducherry – 605 009. PAN: AABTI 6245A (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ7 की ओर से/ Appellant by : Shri J. Saravanan, Advocate 9:थ7 की ओर से /Respondent by :…