IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’: NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER and SHRI S.RIFAUR RAHMAN, ACCOUNTANT MEMBER (Assessment Year: 2018-19)

Hamdard National Foundation (India), vs. ACIT

2A/3, Hamdard Building, Circle Exempt 1(1), Asaf Ali Road, New Delhi.

Delhi – 110 002.

(PAN : AAATH0843G)

(APPELLANT) (RESPONDENT)

ASSESSEE BY : Shri R.M. Mehta, CA REVENUE BY : Shri Vivek Kumar Upadhyay, Sr. DR Date of Hearing : 18.11.2024 Date of Order : 07.02.2025

O R D E R

PER S. RIFAUR RAHMAN, JM:

1. This appeal has been filed by the assessee against the order of ld.

Commissioner of Income-tax (Appeals)/National Faceless Appeal Centre (NFAC), Delhi dated 06.05.2024 for the Assessment Year 2018-19.

2. Brief facts of the case are, assessee filed its return of income on

12.10.2018 declaring total income of Rs.nil after claiming exemption under section 11 of the Income-tax Act, 1961 (for short ‘the Act’) to the extent of Rs.2,56,03,360/-. The case was selected for scrutiny through CASS for the reason continuous accumulation of profit in Trust, tax credit claimed in ITR is less than tax credit available in 26AS, large amount of donation given to other organization in sche