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2 results for “depreciation”+ Section 12A(2)clear

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Key Topics

Section 143(1)10Section 106Section 143(1)(ii)5Section 139(9)4Section 1543Section 12A3Section 113Section 12A(1)(b)3Exemption2Depreciation

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)

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 in sustaining the addition for Rs. 1,82,59,837/- made by AO at CPC u/s 143(1)(ii) through automated process u/s 143(1) of the Income

2
Addition to Income2

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

2. The assessee is a society and granted registration u/s. 12AA of the Income-tax Act. The assessee was also holding exemption certificate u/s. 10(23C)(vi) of the Act. The assessee filed its return of income on 29.03.2016 wherein, the CPC found some defects and issued notice u/s. 139(9). In response, the assessee claimed to have rectified