Case Law Analysis
|Income Tax Appellate Tribunal
Section 13(1)(c) Income Tax Act | ITAT Bangalore Remands Case to Assess Reasonableness of Trustee Honorarium for Charitable Trusts
ITAT Bangalore ruled that the reasonableness of honorarium paid to trustees of a charitable trust must be determined on a case-by-case basis under Section 13(1)(c) of the Income Tax Act. The tribunal remanded the matter to the Assessing Officer, emphasizing that blanket disallowance of trustee remuneration is impermissible without evaluating the duties performed and evidence submitted.