JAMIA DINEEA MANCHURIA MADRASSA,GOALPARA, ASSAM vs. ACIT CIR-2, GUWAHATI, GS ROAD, GUWAHATI
In the result, the appeal of the assessee is allowed
ITA 242/GTY/2024[2021-2022]Status: DisposedITAT Guwahati28 Jul 2025AY 2021-2022
Bench: Shri Rajesh Kumar, Am & Shri Manomohan Das, Jm Jamia Dineea Manchuria Acit, Cir-2, Guwahati Madrassa Aayakar Bhavan, Christian Joybhumchunari, Goalpara- Basti, G.S. Road, Vs. 783129, Assam Assam-781005 (Appellant) (Respondent) Pan No. Aabaj2071J Assessee By : Shri Rajkumar Agarwala, Ar Revenue By : Shri Sanjay Jha, Dr Date Of Hearing: 08.07.2025 Date Of Pronouncement: 28.07.2025
For Appellant: Shri Rajkumar Agarwala, ARFor Respondent: Shri Sanjay Jha, DR
Section 11Section 139(1)Section 143(1)
exemption u/s 11 of the Act cannot be denied to the trust. The case of the assessee find support from the decisions of M/s Gangji Shamji Chedda
(Princewala) Chartable Trust Vs. DCIT, in ITA No. 1528/MUM/2022,
Hari Gyan Pracharak Trust Vs. The DCIT in ITA No. 245/Ahd/2021,
Gyandeep Charitable