In case of trust, both revenue and capital expenditure applied for objects of trust are allowed as deduction in the year in which they are purchased itself. So to my knowledge there's no question of deduction on Account of depreciation as capital expenditure is already deducted in year of purchase.
Trust can either claim depreciation or treat cost of asset as application. In the question your referring does the answer treat the cost of asset as application?
CAclubindia
