Application of 85% of the net income of the trust

As per sec11(1) 85% of the net income can be claimed as application and both revenue and capital expenditure can be claimed.

Howewor if the trust is carrying on the business then sec 32 is not applicable.Depreciation can be deducted fron gross income and entire capital expenditure can be claimed under 85% application.

this amounts to double deduction...?

whether IT is allowing this double deduction? if not how it is allowed..?