Some holes in the wall such as nail holes or a hole in the wall where a doorknob hits the wall and makes a hole is considered to be normal wear and tear and can easily be repaired so in those cases you should not take the money out of the tenants security deposit to pay for those repairs.
Now if the holes in the wall are bigger and are a result of actual damage from the tenant or the tenants kids etc then no those larger holes are not considered to be normal wear and tear.
Wear and tear when you live in an apartment, house etc should not create any larger holes unless of an accident such as accidentally backing something into the wall.
Even then it's considered damage and not normal wear and tear.
If the holes are large then those will need repaired and can be taken out of the tenants security deposits.