Pennathur Subramania Iyer (1860–1901) was an Indian lawyer and philanthropist who is best known as the founder of the P. S. Charities.
Pennathur Subramania Iyer was born in Pennathur in Chittoor in the then North Arcot district of Madras Presidency.
His father, P. Veeraraghava Iyer, had served as the Deputy Collector of Tinnevely.
Subramanya Iyer sought employment in service of the government and soon rose to become Sub-Registrar of Tadpatri in Bellary district by 1878.
Subramanya Iyer served as the Commissioner for Mylapore division in the Madras Corporation from 1890 to 1901.