Allowing the petition the Court held that since the grant of benefit of S. 11 was the subject-matter of appeal and has been held in favour of assessee, the matter cannot be reopened. As regards the issue of disallowance of depreciation claim, the apex Court in CIT v. Rajasthan & Gujarat Charitable Foundation (2018) 300 CTR 1 / 161 DTR 33 (SC)  has held that a charitable trust is eligible for claiming depreciation.  This was also a subject-matter of the appeal that was preferred by assessee against the assessment order. Reopening was not therefore sustainable. Reassessment notice and order disposing the objection is quashed. (AY.2008-09)