JAWAHAR VIDYA MANDIR EDUCATION SOCIETY,RANCHI vs. ASSISTANT COMMISSIONER OF INCOME TAX, EXEMPTION CIRCLE, RANCHI , RANCHI

IN THE INCOME TAX APPELLATE TRIBUNAL, RANCHI BENCH, RANCHI BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER ITA No. 346/Ran/2025 (Assessment Year-2016-17) Jawahar Vidya Mandir Education Society, A.C.I.T., Shyamali Colony, Doranda, Exemption circle, Vs. Ranchi-834002 (Jharkhand) Ranchi. PAN No. AABTJ 0278 N Appellant/ Assessee Respondent/ Revenue

Assessee represented by Shri P.S. Paul, A.R. Department represented by Shri Sandipan Khan, Sr.DR Date of hearing 09/07/2026 Date of pronouncement 09/07/2026 O R D E R PER: BENCH 1. This is an appeal filed by the assessee against the order of the National Faceless Appeal Centre (NFAC), Delhi (in short, the ld. CIT(A) in Appeal No. CIT(A), Ranchi/10219/2018-19 dated 09/07/2025 for the A.Y. 2016-17 2. Shri P.S. Paul, ld. A.R. is represented on behalf of the assessee and Shri Sandipan Khan, ld. Sr.DR is represented on behalf of the revenue. 3. The appeal of the assessee is delayed by 13 days. In this regard, the assessee has filed an application for condonation of delay stating therein sufficient reasons for delay in filing the appeal before the Tribunal, which are not found to be false. Ld. Sr.DR did not object to condone the delay. Accordingly, we condone the delay in filing the appeal before the Tribunal and appeal of the assessee is admitted for hearing. 4. It was submitted by the ld. AR that the only issue in the assessee's appeal was against the disallowance of the claim of depreciation of ₹ 18,34,179/-. The ld.

ITA 346/Ran/2025 Jawahar Vidya Mandir Education Society Vs ACIT AR drew our attention to page No. 20 of the paper book which was the details of schedule of fixed assets on which the claim of depreciation is there, which reads as follows:

ITA 346/Ran/2025 Jawahar Vidya Mandir Education Society Vs ACIT

It was the submission that the Assessing Officer has disallowed the depreciation by applying the provisions of Section 11(6) of the Income Tax Act, 1961 (in short, the Act). It was the submission that the said assets on which the depreciation have been claimed as never been claimed as an application either during the impugned assessment year or in any of the earlier previous assessment years. It was the submission that the provisions of Section 11(6) of the Act did not apply and the assessee was entitled to the depreciation. It was submitted that the assessee continue to enjoy the benefit of registration under Section 12A of the Act. 5. In reply, the ld. Sr.DR submitted that he has no objection if the issue is restored to the file of the Assessing officer for verification as to whether the assessee has claimed the acquisition of the assets on which the depreciation has been claimed as an application during the impugned assessment year or any of the earlier previous years. 6. We have considered the rival submissions. A perusal of the provisions of Section 11(6) of the Act as has been extracted by the Assessing Officer in page No. 8 of his order clearly shows that the provisions of Section 11(6) of the Act also require that if the assessee has claimed the acquisition of the asset on which the depreciation has been claimed as an application of income under the said Section in the same or in any of the previous year then the assessee is not entitled to depreciation. A perusal of the assessment order clearly shows that there is no allegation by the Assessing Officer that the value of the assets have been claimed as an application during the impugned assessment year or in any of the earlier previous years. However, so as to verify whether the assessee 3

ITA 346/Ran/2025 Jawahar Vidya Mandir Education Society Vs ACIT has claimed the value of the said assets as application during the impugned assessment year or for any of the earlier assessment years, the issues are restored to the file of the Assessing Officer for verification after granting the assessee adequate opportunity of being heard. If it is found that the assessee has not claimed the value of the said assets as application during the impugned assessment year or any of the earlier assessment years, the Assessing Officer shall grant the assessee the benefit of depreciation as claimed by the assessee. 7. In the result, this appeal of the assessee is partly allowed for statistical purposes. Order pronounced in open court on 09/07/2026.

Sd/- Sd/- (RATNESH NANDAN SAHAY) (GEORGE MATHAN) ACCOUNTANT MEMBER JUDICIAL MEMBER Ranchi, Dated: 09/07/2026 *Ranjan Copy to: 1. Assessee 2. Revenue 3. CIT 4. DR By order 5. Guard File

Sr. Private Secretary, ITAT, Ranchi