https://www.taxtmi.com/caselaws?id=771039 ITAT Delhi upheld exemption under sections 11 and 12 for a trust, rejecting AO's invocation of section 13(1)(c)(ii) read with section 13(2)(c) regarding excessive remuneration to specified person. Court held AO failed to establish remuneration was unreasonable without proper inquiry, noting the specified person possessed relevant qualifications. Revenue department bears burden to prove payments were excessive and unreasonable. Since salary payments were genuine and reasonable considering trust's operations scale, exemption was properly allowed by CIT(A). Appeal decided against revenue. en-us Mon, 05 May 2025 00:00:00 +0530 Tue, 20 May 2025 08:53:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771039 ITAT Delhi upheld exemption under sections 11 and 12 for a trust, rejecting AO's invocation of section 13(1)(c)(ii) read with section 13(2)(c) regarding excessive remuneration to specified person. Court held AO failed to establish remuneration was unreasonable without proper inquiry, noting the specified person possessed relevant qualifications. Revenue department bears burden to prove payments were excessive and unreasonable. Since salary payments were genuine and reasonable considering trust's operations scale, exemption was properly allowed by CIT(A). Appeal decided against revenue. Case-Laws Income Tax Mon, 05 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771039