SAQLAINIA SHIKCHHAN PRASAR SAMITI,JHANSI vs. ITO WARD EXEMPTION AGRA RCC, AGRA

ITA 321/AGR/2026Status: DisposedITAT Agra18 August 2026AY 2019-208 pages
AI SummaryAllowed

What were the facts?

The assessee, a charitable society, had its claim for depreciation on assets disallowed by the AO, invoking Section 11(6) of the Income Tax Act. The CIT(A) partly allowed the appeal, directing exemption for income accumulated up to 15% but upheld the disallowance of depreciation.

What did the Tribunal hold?

The Tribunal held that since the assessee did not claim the capital expenditure on fixed assets as application of income, Section 11(6) was not attracted. Therefore, the assessee was entitled to claim depreciation on these assets.

What were the issues?

Whether depreciation on assets can be disallowed as application of income under Section 11(6) when the capital expenditure for acquiring those assets was not claimed as application of income.

Which sections of the Income-tax Act were involved?

Section 11(1)(a),Section 11(6)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AGRA(DB

Before: SUNIL KUMAR SINGHBRAJESH KUMAR SINGH

For Appellant: Shri Sahib P. Satsangi, CA
For Respondent: Shri Anil Kumar, Sr (DR)
Hearing: 22.06.2026Pronounced: 18.08.2026

PER:BRAJESH KUMAR SINGH, A.M.

This appeal is directed against the impugned order dated 18.02.2026 passed in appeal No NFAC/2018-19/10379710 by the ld. Additional/Joint Commissioner of Income Tax (Appeals) -6 Mumbai (hereinafter referred to as the “CIT(A) u/s. 250 of the Income Tax Act, 1961 (hereinafter referred to as the “Act”) for the A.Y. 2019- 20, wherein ld. CIT(A) has partly allowed the assessee’s appeal.

2.

Brief facts on the case: The assessee in its statement of facts before the Ld. CIT A in form no. 35 had stated as under: The assessee is a charitable society registered under section 12A of the Income Tax Act, 1961. The learned AO has disallowed the sum of Rs. 66,33,841 accumulated

The order continues below.

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