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Judgment
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.
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.
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.
This assessee’s appeal is dismissed.