BharatTax.net
SearchITATHigh CourtsSupreme CourtPhrasesAI ResearchHistory

Filters

BharatTax.net

Free search engine for ITAT (Income Tax Appellate Tribunal) judgments across all 28 benches in India.

Quick Links

  • Search Judgments
  • Browse by Bench
  • Recent Judgments

About

BharatTax provides free access to Income Tax Appellate Tribunal orders for legal research and reference.

© 2026 BharatTax.net. All rights reserved.

3 results for “depreciation”+ Section 10Bclear

Sorted by relevance

Delhi478Mumbai446Bangalore324Chennai178Kolkata126Pune42Ahmedabad40Hyderabad30Karnataka28Jaipur27Lucknow17Guwahati8Chandigarh8Surat7Agra5Cochin5Indore5Patna5Rajkot5Telangana5Nagpur3Dehradun3Calcutta3Raipur2Varanasi2Visakhapatnam2Cuttack2SC1Jodhpur1Orissa1Panaji1

Key Topics

Section 143(1)10Section 106Section 143(1)(ii)5Section 270A4Section 139(9)4Section 1543Section 12A3Section 113Depreciation3Exemption

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)

10B along with updated return of income u/s 139(8A) of the Act and the same was on records at the time of assessment and furnishing of Audit report is only procedural requirement. 5. That without prejudice to the above the ADDL/JCIT has erred in law and facts in sustaining the addition for Rs. 1,82,59,837/-made

2
Addition to Income2

SHIV RATAN EDUCATION SOCIETY,HARIDWAR vs. ITO EXEMPTION WARD, DEHRADUN

In the result, the appeal of the assessee is allowed

ITA 184/DDN/2025[2020-21]Status: DisposedITAT Dehradun18 Feb 2026AY 2020-21

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

Section 270ASection 270A(9)(a)Section 9

10B of the Act and the audit report prescribed for charitable or religious trusts or institutions. The case of the assessee was selected for limited scrutiny for the reason ‘large claim of depreciation for trust - whether asset itself has been claimed as application of income’. During the course of assessment proceedings in terms of reply dated 05.08.2021 assessee stated that

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

10B to correct jurisdictional officer while at the time of filling of ITR the jurisdictional officer was reflected at E -filling Portal as "ITO Ward-1, Roorkee" which is also printed on Acknowledgement of ITR and later on it has been shifted by Income Tax Officer, Ward(l), Roorkee to Income Tax Officer, Exemption Dehradun and whenever jurisdiction is being