https://www.taxtmi.com/caselaws?id=758273 The ITAT Chandigarh dismissed the Department's appeals challenging disallowance of salary/honorarium paid to trustees under sections 13(1)(c) and 40A(2)(b). The AO had deemed payments unreasonable, but the Tribunal found trustees were qualified professionals providing necessary services that would otherwise require external hiring. The Tribunal noted similar payments were accepted in earlier assessment years under section 143(3), facts remained unchanged, and the Department failed to demonstrate excessive remuneration or provide comparable cases. The assessee society retained its exemption benefits under sections 11 and 12. en-us Wed, 07 Aug 2024 00:00:00 +0530 Wed, 11 Sep 2024 09:06:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758273 The ITAT Chandigarh dismissed the Department's appeals challenging disallowance of salary/honorarium paid to trustees under sections 13(1)(c) and 40A(2)(b). The AO had deemed payments unreasonable, but the Tribunal found trustees were qualified professionals providing necessary services that would otherwise require external hiring. The Tribunal noted similar payments were accepted in earlier assessment years under section 143(3), facts remained unchanged, and the Department failed to demonstrate excessive remuneration or provide comparable cases. The assessee society retained its exemption benefits under sections 11 and 12. Case-Laws Income Tax Wed, 07 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758273