Assessee, engaged in the business of real estate, constructed a commercial property and sold most of the units, but none of them was registered during the previous year, and some of the customers had given letters of intent for giving their units on rent through assessee and rent received by assessee in respect of such units was subsequently paid to owners. Assessing Officer held that as assessee was the legal owner of property during financial year 2008-09, total rent was income of assessee and treated rent as income from house property. CIT(A) deleted the addition. On appeal, the Tribunal held that necessary details along with their bills and invoices were produced before the authorities below, and the assessee had also filed a copy of the Tri-Party Agreement. Further, assessee had duly declared rent pertaining to areas belonging to it in terms of section 22, and reimbursement to purchasers had been made after TDS. Amount of rent reimbursed to purchasers cannot be  assessed as  income of assessee  (AY. 2019-20)