No disallowance without depicting how salary to specified persons was excessive

Manav Mangal Society Vs DCIT (ITAT Chandigarh) Conclusion: Since the specified persons possessed the requisite qualifications and rendered the services, therefore, it cannot be held that payment of salary to the specified persons was unreasonable particularly when no comparable case was cited by AO. Therefore, the exemption could not be denied under section 13(1)(c). Held:  Assessee was registered as Society under the Society Registration Act and under section 12AA. Assessee filed the return of income declaring Nil income. Later on, the case was picked up for scrutiny under CASS. During the c...