If you have a lean year as a sole prop, maybe almost operating at a loss etc, is it adviseable to not submit on your SARS return equipment purchases done during that tax year?

In that the purchases are going to have no effect reducing the tax owing as there is very little or no taxable profit and no tax will be owing with or without the deduction for equipment purchases. If I don't claim for the purchased equipment the equipment will belong to me per say in that if it is disposed of at a later date I will recoup the money myself and not need to submit a recoupment income to Sars.

Is this a done thing, any draw backs to doing it, is there anything I'm not seeing?