Assessee filed return of income disclosing nil income on account of it being registered as a company under section 25 of Companies Act, 1956 as also registered under section 12A(a).Assessing Officer held that assessee had made available building owned by it to persons referred to in section 13(3) without charging adequate rent or compensation and had violated provisions of section 13(2)(a) and 13(2)(b) read with section 13(3). Accordingly, he assessed total income of assessee at certain amount by denying claim for application of income and exemption under section 11 on account of infringement of section 13(2)(b) read with section 13(3). On appeal, Commissioner (Appeals) held that difference between rental value adopted by Assessing Officer and rental value adopted by assessee being less than 10 per cent, rent received by assessee could not be said to be not adequate  hence allowed benefits of exemption under sections 11 and 12 to assessee. On appeal the Tribunal held that  on facts order of Commissioner (Appeals) is affirmed.  Followed CIT(E) v. Hamdard National Foundation (India) (2022) 286 Taxman 441/ 443 ITR 348 (Delhi)(HC)  (AY. 2007-08)