Trust's Use of Operation Rooms by Service Providers Deemed Proper; No Improper Benefits u/s 11 of Income Tax Act.

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....Exemption u/s 11 - whether benefits were availed by the specified persons without any other compensations or rent paid by such specified persons is inadequate - it is the submission of the appellant trust that the specified persons had been rendering the voluntarily professional services to the appellant trust also remains uncontroverted. Question that arises for consideration before us is, can it be said, that the appellant availed the operation rooms owned by the appellant trust are used by the assessee without any compensations, the answer is “No”, as the appellant trust could have saved the cost of running the trust on rent, salaries as there is no rent or fees or any other claim by the specified persons of the trust for utilization of the premises as well rendering the voluntarily profession services. - AT....