ROTARY EYE INSTITUTE,NA

ITA 375/AHD/2026Status: DisposedITAT Ahmedabad11 August 2026AY 2016-177 pages
AI SummaryRemanded

What were the facts?

The assessee, a charitable trust, claimed depreciation on movable assets. The Assessing Officer disallowed a portion of this claim, arguing that the cost of these assets had already been allowed as application of income, thus preventing a depreciation claim under Section 11(6).

What did the Tribunal hold?

The Tribunal noted contradictions in the assessee's submissions and found that the lower authorities had not properly examined the factual aspects. The matter was remanded to the Assessing Officer for fresh verification.

What were the issues?

Whether depreciation can be claimed on assets whose acquisition cost was previously allowed as application of income under Section 11. Whether the lower authorities properly examined the factual submissions regarding the dual claim of benefits.

Which sections of the Income-tax Act were involved?

Section 11(6)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AHMEDABAD “A” BENCH

Before: Shri Narendra Prasad Sinha & Shri Tapas Ram Misra

For Appellant: Shri Tushar Hemani, Sr. Advocate &, Ms. Yashvi Mashruwala, A.R
For Respondent: Shri Amit Pratap Singh, Sr. D.R

PER TAPAS RAM MISRA, JUDICIAL MEMBER:

This appeal arises out of the order of the ld. CIT(A) for Assessment Year 2016-17. 2. The appellant is a charitable trust eligible for exemption u/s. 11 of the Act. During the year under appeal, the appellant had claimed depreciation of Rs. 85,31,962/- out of which the Assessing Officer disallowed Rs. 56,21,563/-, being depreciation on movable assets claimed in the year of acquisition as a revenue expenditure/application of income. The ld. Addl./ Rotary Eye Institute, A.Y. 2016-17 JCIT(NFAC) noted that the investment made in the assets for which the appellant was claiming depreciation has already

The order continues below.

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