The Commissioner Of Income Tax (Exemptions) v. Smt Lingammal Ramaraju Shashtra Prathistha Trust

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 09.04.2026 CORAM :

THE HONOURABLE MR. SUSHRUT ARVIND DHARMADHIKARI, CHIEF JUSTICE AND THE HONOURABLE MR.JUSTICE G.ARUL MURUGAN The Commissioner of Income Tax (Exemtpions) Chennai-600 034.

Appellant Vs Lingammal Ramaraju Shashtra Prathistha Trust No.1, Gandhi Kalaimanram Road Rajapalayam-626 117 Respondent PRAYER : Appeal filed under Section 260A of the Income Tax Act, 1961 against the order of the Income Tax Appellate Tribunal "C" Bench, Chennai, dated 18.11.2024in ITA No.1250/Chny/2024. For Appellant:

Mr.J.Narayanasamy Sr. Standing Counsel For Respondent:

Mr.P.J.Rishikesh

JUDGMENT

(Delivered by the Hon'ble Chief Justice) This appeal has been filed by the revenue against the order dated 18.11.2024 passed by the Income Tax Appellate Tribunal "C" Bench, Chennai in I.T.A.No.1250/Chny/2024.

2. The monetary limited involved in this appeal is below the monetary limit prescribed in Circular No.09/2024, dated 17.09.2024, issued by the Ministry of Finance, Department of Revenue, Central Board of Direct Taxes, Government of India. Therefore, the tax case appeal stands dismissed. There shall be no order as to costs. (SUSHRUT ARVIND DHARMADHIKARI, CJ) (G.ARUL MURUGAN,J) 09.04.2026 Index :

Yes/No :

Yes/No bbr

To:

1. The Assistant Registrar Income Tax Appellate Tribunal Chennai Benches, Chennai.

2. The Commissioner of Income Tax (Exemptions) Chennai.

3. The Assistant Commissioner of Income Tax O/o. The CIT (Exemptions), Chennai.

THE HON'BLE CHIEF JUSTICE AND G.ARUL MURUGAN, J.

bbr 09.04.2026