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3 results for “depreciation”+ Exemptionclear

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Key Topics

Section 143(1)10Section 106Section 143(1)(ii)5Section 80I5Section 139(9)4Section 1543Section 12A3Section 113Exemption2Depreciation

ADARSH BAL NIKETAN ,ROORKEE vs. ITO (EXEMPTION), DEHRADUN

In the result the appeal of the assessee is allowed for statistical purposes

ITA 176/DDN/2019[2015-16]Status: DisposedITAT Dehradun24 Nov 2021AY 2015-16

Bench: Shri R.K. Panda & Shri V.P. Raoassessment Years: 2015-16

For Appellant: Sh. S.K. Gupta, AdvocateFor Respondent: Sh. N.C. Upadhyaya, Sr. DR
Section 10Section 10(23)(C)Section 10(23)(vi)Section 11Section 12ASection 139(9)Section 143(1)Section 154

Exemption) whereby the Assessing Officer made an addition on account of short fall of application of income to the tune of Rs.12,15,966/- by disallowing the claim of depreciation

2
Addition to Income2

K L D A V COLLEGE,ROORKEE, HARIDWAR vs. ITO WARD 1(3)(4), ROORKEE, HARIDWAR

In the result, appeal of the assessee is allowed

ITA 226/DDN/2024[2021-22]Status: DisposedITAT Dehradun14 Aug 2025AY 2021-22

Bench: SHRI YOGESH KUMAR U.S. (Judicial Member), SHRI MANISH AGARWAL (Accountant Member)

Section 11Section 119(2)(b)Section 12ASection 12A(1)(ac)Section 12A(1)(b)Section 139Section 140BSection 143(1)Section 143(1)(a)Section 143(1)(ii)

exemption claimed u/s 11 of the Act without appreciating the facts that delay in furnishing of Audit Report is condonable on reasonable cause and appellant's application for condonation u/s 119(2)(b) of the Act is yet to be decided by the competent authority. 6. That without prejudice to the above the ADDL/JCIT has erred in law and facts

ITO, HARIDWAR vs. M/S. PRITY JAIN PROP., HARIDWAR

In the result, appeal of the Revenue is dismissed

ITA 5745/DEL/2016[2013-14]Status: DisposedITAT Dehradun21 Nov 2023AY 2013-14

Bench: Shri Challa Nagendra Prasada N D Shrim. Balaganesh

For Appellant: Advocate
Section 80I

depreciation into account. If such substantial expansion is completed, then, for the purpose of this section, the Assessment Year relevant to the P.Y. in which such substantial expansion is completed becomes the initial assessment year. Once it becomes the initial Assessment Year consequently under sub section (3) the assessee would be entitled to 100% deduction of profits and gains