Sum paid to members for teaching activities was out of ambit of sec. 13 if members weren’t paid for

IT : Where all members of assessee-trust were engaged in whole time management activities of Trust and as regular time teachers and were being paid salaries from earning of these schools and were not being paid any extra salary for management work, there was no violation of provisions of section 13(2)(c) and assessee was entitled to benefit of exemption under section 11