EKLAVYA EDUCATION FOUNDATION,,AHMEDABAD vs. THE DY. COMMISSIONER OF INCOME TAX, CIRCLE-1,, AHMEDABAD
In the result, assessee’s appeal is allowed for statistical purposes
ITA 315/AHD/2020[2016-17]Status: DisposedITAT Ahmedabad31 Oct 2022AY 2016-17
Bench: Shri Pramod M. Jagtap & Ms. Madhumita Royआयकर अपील सं./I.T.A. No. 315/Ahd/2020 (िनधार्रण वषर् / Assessment Year : 2016-17) बनाम/ Eklavya Education The Deputy Commissioner Of Income- Foundation Vs. Tax Core House, Off. C. G. Circle–1, Exemptions, Road, Nr. Parimal Garden, Ahmedabad Ellisbridge, Ahmedabad – 380006 (Gujarat) "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaace7987R (अपीलाथीर् /Appellant) (प्र"यथीर् / Respondent) .. अपीलाथीर् ओर से /Appellant By : Shri M. K. Patel, A.R. प्र"यथीर् की ओर से/Respondent By : Shri Shramdeep Sinha, Sr. D.R. सुनवाई की तारीख / Date Of 14/10/2022 Hearing घोषणा की तारीख /Date Of 31/10/2022 Pronouncement
For Appellant: Shri M. K. Patel, A.RFor Respondent: Shri Shramdeep Sinha, Sr. D.R
Section 11Section 11(6)Section 11DSection 12ASection 143(2)Section 143(3)
condone the delay.
3. The assessee has come up in appeal mainly on following ground:
“1. The learned Assessing Officer and Commissioner of Income Tax (Appeals) have erred in law and on facts in wrongly applying section 11(6) of Income Tax Act,
1961 and not allowing our claim of depreciation of Rs.85,10,192
