Reasonable remuneration paid to secretary of trust, who is also a trustee is allowable

In the instant case, the assessee is a charitable trust registered u/s. 12AA of the Act. The assessee trust paid remuneration of Rs 4,80,000/- to Shri Anantbhai K. Shah who is a full time secretary and trustee of the assessee trust. The Assessing Officer disallowed the deduction claimed for above payment on the ground that the services rendered by Shri Anantbhai K. Shah were a duty of him as a trustee and the remuneration paid to him being violative of provisions of section 13(1)(c) and 13(3)(cc). The Assessing Officer also opined that remuneration of Rs 4,80,00

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