IN THE INCOME TAX APPELLATE TRIBUNAL GUWAHATI BENCH, GUWAHATI (VIRTUAL HEARING AT KOLKATA)

SHRI MANOMOHAN DAS, JUDICIAL MEMBER SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER Assessment Year: 2020-21 ITO(Exemption), Ward-2(4), Shillong, Aayakar Bhawan, MG Road, Shillong, Shillong (Meghalaya) - 793001 .....................…...………… Appellant vs.

North East Society of Sisters of the Holy Cross, Meiaida Holy Cross Convent, Nongrim Road, Laitumkhrah, Shillong (Meghalaya) – 793003 ...…..….......................... Respondent [PAN: AABTN8138P]

CO No. 03/GTY/2025 (Arising out of ITA No. 81/GTY/2025)

Assessment Year: 2020-21 North East Society of Sisters of the Holy Cross, Meiaida Holy Cross Convent, Nongrim Road, Laitumkhrah, Shillong (Meghalaya) – 793003 [PAN: AABTN8138P] ...…..….......................... Respondent vs.

ITO(Exemption), Shillong, Aayakar Bhawan, MG Road, Shillong,(Meghalaya) - 793001 ...…..….......................... Respondent Appearances by:

Assessee represented by : S.P. Bhati, FCA Department represented by : Kausik Ray, JCIT Date of concluding the hearing : 06.08.2025 Date of pronouncing the order : 11.08.2025

ORDER

PER SANJAY AWASTHI, ACCOUNTANT MEMBER:

1. This is a batch of two cases