Mumbai, Aug. 18 -- The Income Tax (I-T) tribunal gave relief to the India Cancer Society from the assessment order passed by the I-T department against it for charging less rent that the prevailing market rate. The tribunal said in case of a charitable trust, the department cannot consider deemed income against actual income received.

The tribunal said, "Provisions of Part-ii of Bombay Rents, Hotel and Lodging House Rates Control, Act, 1947, is not applicable. No deemed rent is liable to be assessed... So, the finding of the Commissioner of I-T (Appeals) is not justifiable."

The tribunal was hearing an appeal filed by the society against the I-T commissioner's January 25 order. The department had questioned the rent rate of Rs7 per square...