Assessee entered into an agreement with Ministry of Textile and was collecting rent from tenants of handicraft building owned by Government. Assessing Officer denied credit of TDS on rental income collected by assessee. On appeal the Tribunal held that the assessee was not beneficial owner of property and said property was given by Government to assessee for its use and rent collected by assessee was definitely income and rent paid back to Government was its expenses and, therefore, on rent paid to assessee by tenants, tax was deductible under section 194I and when assessee paid same to Government, it need not deduct tax at source. Therefore the, Assessing Officer was not justified in denying credit of TDS to assessee.  (AY. 2017-18)