If an entity do not want to charge depreciation to its assets, & wants to show their assets at gross value, then what will be the depreciation entry?

The accounting treatment for depreciation entry will be;

Dr. Depreciation expense

Cr. Accumulated Depreciation.

It is against matching principle to not charge depreciation for a fixed asset. An entity could choose to charge less depreciation in its first year but not zero. Moreover, the entry for charging depreciation is debit to depreciation expense and credit to accumulated depreciation.

The accounting treatment for depreciation entry will be;

Dr. Depreciation expense

Cr. Accumulated Depreciation.

However, it is mandatory for the company to charge depreciation on all its depreciate assets.

Thats not companie's choice