12AA Trust

XYZ is a charitable trust registered u/s 12AA w.e.f 01.04.2011. During the P.Y. 2018-19, it received a specific corpus donation for construction of building which was claimed as exempt u/s 11 during the said previous year. Now, during the P.Y. 2019-20, it desires to claim depreciation on such building as application of its income. Comment upon the validity of the said claim of depreciation.