Assessing Officer held  that  the assessee had made large payment of salaries to certain specified persons under section 13(3) who were in occupation with educational institutes run by trust which were not justifiable as compared to payments made to other persons who had rendered same services. Assessing Officer by invoking provisions under section 13(3)(c), 13(2)(c) read with section 13(2)(g) rejected claim of exemption under section 11.CIT(A) allowed the claim. On appeal the Tribunal held that  the persons were either having much higher educational qualification than other staff members or they were having much more experience in service, as compared to other staff members having similar educational qualification. On facts, salaries paid by assessee was not found to be excessive of what be reasonably paid to specified persons under section 13(3) and, thus, provisions under section 13(3)(c), 13(2)(c) read with section 13(2)(g) were not attracted. Exemption is allowed. To justify payment of rent paid, assessee had furnished Market Rental Report prepared by a Government Approved Registered Valuer who computed market rent of certain amount.  However, Assessing Officer merely on ad hoc basis considered a small amount as monthly rent and disallowed balance rental payments made by assessee. On appeal the Tribunal held that   rent was not found to be excessive of what be reasonably paid to specified persons under section 13(3) and therefore, provisions under section 13(3)(c), 13(2)(c) read with section 13(2)(g) were not attracted. (AY. 2017-18)