default or selected kernelversion does not have config value CONFIG_SCSI_TGT.
Result is shown for kernelversion 6.5.1

SCSI target support

modulename: scsi_tgt.ko

configname: CONFIG_SCSI_TGT

Linux Kernel Configuration
└─>Device Drivers
└─>SCSI device support
└─>SCSI target support
In linux kernel since version 2.6.20 (release Date: 2007-02-04)  
If you want to use SCSI target mode drivers enable this option.
If you choose M, the module will be called scsi_tgt.

source code:
depends
CONFIG_SCSI

is depended by
CONFIG_SCSI_SRP