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11. Another issue raised in this appeal for the assessment year 1977-78 is that the Commissioner of Income-tax (Appeals) was not justified in deleting the disallowance of Rs. 7,200 made on account of excessive remuneration to the trustee. We have considered the finding of both the authorities. According to the Income-tax Officer remuneration amounting to Rs. 19,200 granted to Mr. S. M. Shafiq, the trustee was more than 10 per cent. of the gross surplus as shown in the expenditure account. In his view, a salary at Rs. 1,000 per month was reasonable. A perusal of the order of the Commissioner of Income-tax (Appeals) shows that there had been similar disallowances in the past which have been agitated not only before the Commissioner of Income-tax (Appeals), but also before the Appellate Tribunal. Placing reliance on the order of the Tribunal in I.T.A. Nos. 427 to 429 (Patna) of 1979, the Commissioner of Income-tax (Appeals ) did not find any force in the disallowance and vacated the disallowance. In our view, on these facts, the order of the Commissioner of Income-tax (Appeals) has to be supported and the appeal of the Revenue has got to be dismissed. We order accordingly.