Apne Aap Women Worldwide (India) Trust v. ITO (2019) 69 ITR 84 / 175 ITD 381 / 177 DTR 193/ 199 TTJ 447 (Mum.)(Trib.)

S. 11 : Property held for charitable purposes-Salary paid to trustee-Exclusively working for trust–Earlier years accepted – Denial of exemption is held to be not valid. [S. 12A, 13(1)(c)]

Allowing the appeal of the assessee the Tribunal held that, there was violation of provisions of section 13(1)(c), in view of fact that payment of salary was being made since    inception of trust and it had not been disputed by revenue in earlier years and  said trustee was exclusively working for trust. Accordingly denial of exemption is held to be not valid. ( AY. 2012-13 )