T.C.A.No.178 of 2025 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 22.09.2025 CORAM : THE HONOURABLE MR. MANINDRA MOHAN SHRIVASTAVA, CHIEF JUSTICE AND THE HONOURABLE MR.JUSTICE G.ARUL MURUGAN T.C.A.No.178 of 2025 Janaki Thangam Educational Trust Plot No.9, Santhanasrinivasa Perumal Koil Street, TNHB Special Scheme, Mogappair West, Chennai – 600037. Appellant Vs The Income Tax Officer Exemptions Ward (3), Chennai. Respondent PRAYER : Appeal filed under Section 260A of the Income Tax Act, 1961 against the order of the Income Tax Appellate Tribunal “B” Bench, Chennai dated 9.4.2025 in ITA No.430/Chny/2025. For Appellant: Mrs.G Vardini Karthik For Respondent: Mr.J.Narayanasamy Senior Standing Counsel ______________ https://www.mhc.tn.gov.in/judis T.C.A.No.178 of 2025 JUDGMENT (Delivered by the Hon'ble Chief Justice) We find that assailing the order of the Income Tax Appellate Tribunal, this appeal has been filed proposing several questions of law. 2. During the course of argument, learned counsel for the appellant would submit that, as a matter of law, there was no delay in filing appeal in view of the provisions contained in the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020. 3. We find that the issue is now being raised for the first time before this court. The ITAT only remanded the matter to the Commissioner of Income Tax (Appeals). We leave it open for the appellant to raise all submissions as available under law before the CIT(A). No case is made out for admission. ______________ https://www.mhc.tn.gov.in/judis T.C.A.No.178 of 2025 The tax case appeal is dismissed. There shall be no order as to costs. (MANINDRA MOHAN SHRIVASTAVA, CJ) (G.ARUL MURUGAN,J) 22.09.2025 Index : Yes/No Neutral Citation : Yes/No sasi To: 1. The Assistant Registrar Income Tax Appellate Tribunal Madras. 2. The Commissioner of Income Tax, Appeal Addl/JCIT(A)-7, Mumbai 3. The Income Tax Officer, Exemptions Ward (3), Chennai. ______________ https://www.mhc.tn.gov.in/judis T.C.A.No.178 of 2025 THE HON'BLE CHIEF JUSTICE AND G.ARUL MURUGAN,J. (sasi) T.C.A.No.178 of 2025 22.09.2025 ______________ https://www.mhc.tn.gov.in/judis