SHANMUGHA ARTS AND SCIENCE TECHNOLOGY AND RESEARCH vs ACIT Exemptions,

W.A.No.1925 of 2026 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 16.07.2026 CORAM : THE HONOURABLE MR. SUSHRUT ARVIND DHARMADHIKARI, CHIEF JUSTICE AND THE HONOURABLE MR.JUSTICE G.ARUL MURUGAN W.A.No.1925 of 2026 and C.M.P.No.17129 of 2026 Shanmugha Arts, Science Technology and Research Academy Rep. by its Trustee and Vice-Chancellor S.Vaidhyasubramaniam, SASTRA No.5, Dr. Subbaraya Nagar Main Road, Kodambakkam, Chennai - 600 024. Appellant(s) Vs 1. ACIT (Exemptions,) Aayakar Bhawan-Annexe Building, No.121, Mahatma Gandhi Road, Nungambakkam, Chennai - 600 024. 2. Assessment Unit Income-tax Department, National Faceless Assessment Centre, Ministry of Finance, Government of India, Delhi. 3. The Commissioner of Income Tax Audit 206, II Floor, Annexe Building, Aayakar Bhavan, 121 M.G.Road, Nungambakkam, Chennai - 600 034. ______________ https://www.mhc.tn.gov.in/judis ( Uploaded on: 16/07/2026 07:49:08 pm ) W.A.No.1925 of 2026 4. The Principle Chief Commissioner of Income Tax Main Biulding, Aaykar Bhavan, 121 M.G.Road, Nungambakkam, Chennai - 600 034. Respondent(s) PRAYER: Appeal filed under Clause 15 of the Letters Patent to set aside the order dated 03.06.2026 passed by the learned