Assessee-trust claimed depreciation in its return of income and submitted that as there was application of income of more than 85 per cent of total income. The AO disallowed depreciation, which was affirmed by the CIT(A).On appeal the assessee submitted that before depreciation, there would not be any tax liability, even if depreciation was inadvertently claimed in return. Tribunal held that  looking into entire conspectus of section 11(6), it was necessary to set aside issue to file of Assessing Officer to look into application of income by assessee afresh.(AY. 2015-16)