TMI Blog2017 (6) TMI 1247X X X X Extracts X X X X X X X X Extracts X X X X ..... - SHRI KUL BHARAT, JM SHRI VIKRAM SINGH YADAV, AM For the Appellant : Shri R.A.Verma (ACIT) For the Respondent : Shri P.C. Parwal (C.A.) ORDER PER SHRI KUL BHARAT, JM. These two appeals by the Revenue is directed against the order of Ld. CIT (A)-III, Jaipur dated 26.09.2016 pertaining to A.Y. 2012-13 2013-14. Both the appeals were taken up together for the sake of convenience and brevity. First we take up Revenue s appeal in ITA No. 1093/JP/2016 pertaining to the AY 2012-13. The revenue has raised the following grounds of appeal :- 1. On the 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 an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he duties and the function of the persons to whom allegation is of payment of excessive salary. He submitted that Dr. Anoop Singh is a Managing Director and manages the entire affairs of the assessee trust. Moreover, the AO has not pointed out as how the monthly salary paid to Dr. Anoop Singh is excessive by citing comparative instances, of other trusts or institution. The AO has compared the salary to Dr. Anoop Singh with Principal of the school, functions and duties of the Principal of school is quite different from the functions of the Managing Director and the Administrator of the Trust. He submitted that the Assessing Officer ought to have brought on record, the comparative instances whereby it could be demonstrated the salary paid to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o the Assessment Year 2013-14. The Revenue has raised the following grounds of appeal. 1. On the 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 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 the benefit of exemption u/s 11 addition to fixed assets which the assesee is not eligible to claim on account of disallowance of benefit of section 11 12A for providing 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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