Assessee Society was engaged in providing and had claimed deduction towards depreciation and claimed same as application of income out of receipts of years. On failure to reply to specific query and showcause letter, Assessing Officer relying provisions of Section 11(6) denied claim of depreciation.  CIT(A) also held that claim was not acceptable without any documentary evidence.Tribunal accepted the request of the assessee to allow one more opportunity on merits and restored the matter to the file of Assessing Officer. The Tribunal also directed the assessee to pay  cost of Rs 1000  to the Prime Minister Relief Fund for casual approach of the assessee.   (AY. 2016-17)