Construction on land taken on lease from trustees doesn’t benefit them if trust can remove it at end

IT: Where assessee-trust having taken land on lease from its trustees constructed a building thereon, in view of fact that in registered lease deed, there was no stipulation that construction made on leased land would become property of lessor after expiry of term of period of lease and it was always open to assessee to remove constructions, no benefit would directly enure to trustees and, therefore, on aforesaid ground exemption of income could not be denied to assessee-trust by invoking provis