9911796707
TMI Blog2019 (1) TMI 1209X X X X Extracts X X X X X X X X Extracts X X X X ..... is not a good comparison. The assessee was continuously paying remuneration to Dr. Shirish Prayag. A chart of has been placed on record, which shows that for the A.Y. 2007-08, assessee paid a sum of ₹ 18 lakhs to Dr. Shirish Prayag, that got allowed by the AO. For the A.Y. 2008-09, he was again paid a sum of ₹ 18 lakhs which was also allowed by the AO. For the A.Y. 2010-11, he was paid a sum of ₹ 24 lakhs. The AO in his assessment made u/s.143(3), has allowed deduction of ₹ 24 lakhs paid to Dr. Shirish Prayag vide his order dated 28-12-2012, a copy of which is available on page 92 onwards of the paper book. In this shade of the matter, a reasonable increase of ₹ 50,000/- per month during the year under con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... out in the assessment order itself. When we consider the overall supervision of the hospital by Smt. Usha Prayag and payment of ₹ 15,000/- per month, the same appears to be quite reasonable and not excessive or reasonable in any manner. We, therefore, order to delete this addition. - Decided in favour of assessee. - ITA Nos.1388/PUN/2016, 2756/PUN/2016 and 2394/PUN/2017 - - - Dated:- 22-1-2019 - SHRI R.S. SYAL, VICE PRESIDENT AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER For The Appellant : Shri Sunil U. Pathak For The Respondent : Shri Pankaj Garg ORDER PER BENCH : These three appeals by the assessee relate to the assessment years 2011-12, 2007-08 and 2008-09. Since common issue is raised in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d honours, who also served as President and Chairman of National and International Critical Care Associations. As regards the payments made to Dr. Aarti Shirish Prayag amounting to ₹ 34,99,854/-, it was stated that she is a Chief Consultant in Department of Pathology and Microbiology having qualified MBBS and DCP from B.J. Medical College, Pune and practising as Senior Pathologist for last 32 years. Assessee submitted that she was paid @ ₹ 50,000/- per month plus 25% of IPD and OPD collections of Pathology laboratory. As regards the payments made to Smt. Usha Prayag, it was stated that she was looking after the entire administration of the hospital for which she was paid a sum of ₹ 15,000/- per month. The AO, after conside ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h the benefit of exemption will not be allowed. Clause (c) of section 13(2), which is material for our purpose, provides for not allowing exemption : if any amount is paid by way of salary, allowance or otherwise during the previous year to any person referred to in sub-section (3) out of the resources of the trust or institution for services rendered by that person to such trust or institution and the amount so paid is in excess of what may be reasonably paid for such services . 5. On going through the above provision, it becomes apparent that if any amount is paid by way of any salary, allowance or otherwise etc. to a person specified u/s.13(3), then no exemption will be allowed in respect of the amount so paid is in excess or what ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on. It is further relevant to note that the assessee was continuously paying remuneration to Dr. Shirish Prayag. A chart of has been placed on record, which shows that for the A.Y. 2007-08, assessee paid a sum of ₹ 18 lakhs to Dr. Shirish Prayag, that got allowed by the AO. For the A.Y. 2008-09, he was again paid a sum of ₹ 18 lakhs which was also allowed by the AO. For the A.Y. 2010-11, he was paid a sum of ₹ 24 lakhs. The AO in his assessment made u/s.143(3), has allowed deduction of ₹ 24 lakhs paid to Dr. Shirish Prayag vide his order dated 28-12-2012, a copy of which is available on page 92 onwards of the paper book. In this shade of the matter, a reasonable increase of ₹ 50,000/- per month during the year ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ween doctor-trustees and other trustees since beginning of the trust and her duties have been set out in the assessment order itself. When we consider the overall supervision of the hospital by Smt. Usha Prayag and payment of ₹ 15,000/- per month, the same appears to be quite reasonable and not excessive or reasonable in any manner. We, therefore, order to delete this addition. A.Yrs. 2007-08 and 2008-09 : 9. The only disallowance made for the A.Y. 2007-08 is in respect of payment made to Dr. Aarti Prayag. Assessee paid a sum of ₹ 16,91,847/- to Dr. Aarti Prayag. The AO disallowed a sum of ₹ 10,19,847/- which disallowance was reduced by the ld. CIT(A) to ₹ 7,91,847/-. For the A.Y. 2008-09, Dr. Aarti Prayag ..... X X X X Extracts X X X X X X X X Extracts X X X X
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