Tribunal held that  since the assessee had filed additional evidence in the form of a letter obtained from the donor and since it required examination by the AO the  order passed by the CIT(A) was set  aside and the issue was restored to the AO for examining the issue afresh. The Tribunal held that the assessee never claimed the cost of fixed assets as application of income in any of the years. The provisions of S.11(6) would apply only in respect of these assets which have been claimed as application of income. The AO had not brought on record any material to disprove the contention of the assessee. On the contrary, the assessee had furnished copies of returns from 2009-10 onwards in support of its submission. There was no reason to suspect the submission made by the assessee in this regard. Accordingly, the provisions of S.  11(6) would not apply in the case of the assessee. The order passed by the CIT(A) on  this issue was set aside and the AO was directed to delete the disallowance. (AY. 2015-16)