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
