The Assessing Officer reopened the assessment and denied the exemption by applying the provision of section 13 of the Act. Order of reassessment and denial of exemption was affirmed by the CIT(A). On appeal the Tribunal held that  specified persons to whom remuneration paid are members who possess  requisite qualification, past years  remuneration was allowed after verification,   work involve selection of teachers, interaction with parents, management of capital expenditure, providing resources to schools etc.  Members have paid taxes at 30%. Addition confirmed by the CIT (A) is directed to be deleted. As the addition is deleted on merit, the issue of reassessment is  not decided.    (AY. 2010-11, 2014-15, 2015-16)