Whose hands income to be taxed

Three conditions are to be satisfied for property income to be taxable under House property head

1. The property should consist of buildings or lands appurtenant thereto.

2. The assessee should be the owner of the property.

3. The property should not be used by the owner for the purpose of any business or profession carried on by him, the profits of which are chargeable to income-tax

In your case Condition 2 is not satisfied So, Income will be chargiable on the hand of A person who is owner of lodge and not in the hand of A person who collected and utilised rent