Remuneration to Full-Time Trustee not violates Section 13 – Rejection of Section 12AB Registration Unsustainable

Kalumal Shorimal Nathumal Rangwala Pvt Vs CIT (Exemptions) (ITAT Amritsar)

Rejection of registration u/s 12AB unsustainable as payment of remuneration to full-time trustee doesn’t violate section 13

ITAT Amritsar held that rejection of application for registration u/s 12AB of the Income Tax Act unsustainable as there is no violation of section 13(1)(c) by paying remuneration to the full-time working trustee.

Facts- The assessee is a charitable trust registered on

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