MOTI SINGH MEMORIAL TRUST,VILALGE GAZIPUR SABHACHAND HARGANPUR vs. INCOME TAX OFFICER, ITO, NAJIBABAD

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ITA 7389/DEL/2026Status: DisposedITAT Delhi23 September 2026AY 2019-202 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the assessee was not entitled to Section 11 exemption as it lacked the required Section 12A registration. Consequently, the appeal was dismissed.

What were the facts?

The assessee, Moti Singh Memorial Trust, claimed exemption under Section 11 for the assessment year 2019-20. The lower authorities denied this exemption and taxed the surplus of Rs. 19,04,818/- as taxable income.

What were the issues?

The primary issue was whether the assessee was eligible for exemption under Section 11 of the Income Tax Act without possessing the mandatory Section 12A registration.

Which sections of the Income-tax Act were involved?

Section 11,Section 12A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH: “SMC” NEW DELHI

Before: SHRI SATBEER SINGH GODARA

Hearing: 18.08.2026Pronounced: 18.08.2026

IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: “SMC” NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER ITA No. 7389/Del/2026 Assessment Year: 2019-20 Vs. Income Tax Officer, Moti Singh Memorial Trust, Post Nagina, Bijnor, Bijnor Road, Najibabad, Uttar Pradesh-246762 Uttar Pradesh- 246762 PAN: AAETM5340H (Appellant) (Respondent) Assessee by None Department by Sh. Mangali Venkata Ramesh, Sr. DR Date of hearing 18.08.2026 Date of pronouncement 18.08.2026 ORDER PER SATBEER SINGH GODARA, JM: This assessee’s appeal for assessment year 2019-20, arises against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [in short, the “CIT(A)/NFAC”], Delhi’s DIN and order no. ITBA/NFAC/S/250/2026-27/1089883210(1), dated 19.06.2026 involving proceedings under section 143(3) r.w.s. 143(3A) & 143(3B) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’).

Case called twice. None appears at the assessee’s behest. It is accordingly proceeded ex-pate.

ITA No.7389/Del/2026 2. It next emerges with the able assistance coming from the Revenue side that both the learned lower authorities have assessed the assessee’s surplus i.e. its receipts over payment account amounting to Rs. 19,04,818/- as its taxable income thereby denying u/s 11 exemption claim; in assessment order dated 25.03.2021 as upheld in the lower appellate discussion.

3.

That being the case, this tribunal finds no merit in the assessee’s sole substantive ground claiming section 11 exemption once it does not carry any section 12A registration as per the provisions of the Act. Ordered accordingly.

4.

This assessee’s appeal is dismissed. Order pronounced in the open court on 18.08.2026. Sd/- (SATBEER SINGH GODARA) JUDICIAL MEMBER Dated:23.09.2026 Pooja Mittal/- Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi

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