Dismissing the appeal the Court held that , the High Court has allowed the assessee to write back the depreciation for this year and even for previous years and if that is done , the AO is directed to modify the assessment determining the higher income and allow the recompted income with written back of by the assessee to be carried forward for subsequent years as application for charitable purposes Though the question was answered in facour of the revenue , relief was granted to the assessee as application of income . (AY .2005-06)