Moti Singh Memorial Trust vs. Income Tax Officer

Parties Involved

Facts Summary

The assessee, Moti Singh Memorial Trust, filed an appeal against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre's order dated 19.06.2026, which involved proceedings under sections 143(3), 143(3A), and 143(3B) of the Income-tax Act, 1961. The assessee's appeal for the assessment year 2019-20 was heard on 18.08.2026. The assessee claimed exemption under section 11 of the Act, but the lower authorities assessed the assessee's surplus as taxable income, denying the exemption claim. The tribunal found no merit in the assessee's claim for section 11 exemption as the assessee did not have section 12A registration.…

Legal Issues

• 1. Whether the assessee is entitled to section 11 exemption?

Judgment Outcome

Decided in favour of Assessee.

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