MOTI SINGH MEMORIAL TRUST,BIJNOR vs. CIT A NFAC, DELHI

ITA 7454/DEL/2026Status: DisposedITAT Delhi30 September 2026AY 2019-202 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the assessee's claim for exemption under Section 11 of the Income-tax Act, 1961, was not sustainable. The reasoning was that the assessee did not possess the necessary Section 12A registration, which is a prerequisite for claiming such exemption as per the provisions of the Act. The Tribunal found no merit in the assessee's sole substantive ground challenging the denial of Section 11 exemption. Consequently, the appeal filed by the assessee was dismissed. No issue was expressly left undecided.

What were the facts?

The assessee, Moti Singh Memorial Trust, filed an appeal for Assessment Year 2019-20 against the order of the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre (NFAC). The appeal challenges proceedings under section 143(3) r.w.s. 143(3A) & 143(3B) of the Income-tax Act, 1961. The assessee did not appear before the Tribunal. The Revenue contended that the lower authorities assessed the assessee's surplus of Rs. 19,04,818/- as taxable income, denying the claim for exemption under section 11. This denial was upheld in the assessment order dated 25.03.2021 and the subsequent appellate proceedings.

What were the issues?

1. Whether the assessee is eligible for exemption under Section 11 of the Income-tax Act, 1961, when it does not possess Section 12A registration. Assessee's Contention: The judgment records that none appeared on behalf of the assessee. Therefore, no contentions were made by the assessee. Revenue's Contention: The Revenue argued that the lower authorities correctly assessed the assessee's surplus of Rs. 19,04,818/- as taxable income. This was done by denying the exemption claim under Section 11 because the assessee lacked the mandatory Section 12A registration, as required by the provisions of the Act. The Revenue supported the findings of the lower authorities.

Which sections of the Income-tax Act were involved?

Section 11,Section 12A,Section 143(3),Section 143(3A),Section 143(3B)

AI-generated summary — verify with the full judgment below

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

Before: SHRI SATBEER SINGH GODARA

Hearing: 14.09.2026Pronounced: 14.09.2026

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.

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. 19,04,81

The order continues below.

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