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TMI Blog2017 (6) TMI 1247X X X X Extracts X X X X X X X X Extracts X X X X ..... he facts and in the circumstances of the case and in law the CIT(A) has erred in allowing excessive salary to the persons specified u/s 13(3) of the Income Tax Act and consequentially benefit of Section 11 and 12 of the IT Act, 1961. 2. On the facts and in the circumstances of the case and in law the CIT(A) has erred in allowing benefit of exemption u/s 11 addition to fixed assets which the assessee is not eligible to claim on account of disallowance of benefit of section 11 and 12A for providing benefit to the person specified u/s 13(3) of the IT Act, 1961. 3. Any other question of law as deemed fit in the facts and circumstances of the case may also be framed before the Hon'ble Tribunal in the interest of justice." 2. Ground no. 3 is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ust. He submitted that the Assessing Officer ought to have brought on record, the comparative instances whereby it could be demonstrated the salary paid to specified persons are excessive. In the absence of such material the action of the AO cannot be sustained. Ld. Counsel has placed reliance on the judgment of the Hon'ble Delhi High Court in the case of DIT Vs. Pariwar Sewa Sansthan 254 ITR 268 (Del.) (HC), further reliance is placed on the decision of the Co-ordinate Bench rendered in the case of DIT(E) Vs. N.H. Kapadia Education Trust (2012) 136 ITD 111 (Ahmd). 6. We have heard the rival contentions, perused the material available on record and gone through the orders of the authorities below. The Ld. CIT(A), after considering the subm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ding benefit to the persons specified /s 13(3) of the IT Act, 1961. 3. Any other question of law as deemed fit in the facts and circumstances of the case may also be framed before the Hon'ble Tribunal in the interest of justice." 7.1 The respective representatives of the parties have adopted the same argument as were in ITA No. 1093/JP/2016. There is no change into facts and circumstances are pointed out by the Revenue. We have decided the issue in favour of the assessee by holding as under:- "6. We have heard the rival contentions, perused the material available on record and gone through the orders of the authorities below. The Ld. CIT(A), after considering the submissions has given a finding that salary paid to these persons are com ..... X X X X Extracts X X X X X X X X Extracts X X X X
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