Central Government hereby notifies for exemption U/s. 10(46), District Legal Service Authority’ as specified in the Schedule to this notification, constituted by Government of Haryana for every District in the State of Haryana in exercise of powers conferred by sub-section (1) of section 9 of the Legal Services Authorities Act, 1987 (Central Act No. 39 of 1987), as a ‘class of body’ vide Notification No. 70/2018 Dated : 22nd  October, 2018.

MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION No. 70/2018
New Delhi, the 22nd October, 2018

S.O. 5367(E).—In exercise of the powers conferred by clause (46) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies for the purposes of the said clause, ‘District Legal Service Authority’ as specified in the Schedule to this notification, constituted by Government of Haryana for every District in the State of Haryana in exercise of powers conferred by sub-section (1) of section 9 of the Legal Services Authorities Act, 1987 (Central Act No. 39 of 1987), as a ‘class of body’ in respect of the following specified income arising to that body, namely:—

(a) Grants received from the Punjab and Haryana High Court, Central Authority i.e. National Legal Services Authority and State Authority i.e. Haryana State Legal Services Authority for the purposes of the Legal Services Authorities Act, 1987;

(b) Grants or donation received from the Central Government or the State Government of Haryana for the purpose of the Legal Services Authorities Act, 1987;

(c) Amount received under the order of the Court;

(d) Fee received as recruitment application fee; and

(e) Interest earned on (a) to (d) above.

2. This notification shall be effective subject to the conditions that each of the District Legal Service Authority.

(a) shall not engage in any commercial activity;

(b) activities and the nature of the specified income shall remain unchanged throughout the financial years; and

(c) shall file return of income in accordance with the provision of clause (g) of sub-section (4C) of section 139 of the Income-tax Act, 1961.

3. This notification shall be deemed to have been applied for assessment Year 2018-19 and shall apply with respect to the assessment years 2019-20, 2020-21, 2021-22 & 2022-23.

SCHEDULE

S.No.
(1)
Name of the Authority
(2)
PAN
(3)
1 District Legal Service Authority, Ambala AAAGD0075P
2 District Legal Service Authority, Bhiwani AAAGD0034Q
3 District Legal Service Authority, Palwal AAAJC0822A
4 District Legal Service Authority, Faridabad AAAJC0807B
5 District Legal Service Authority, Narnaul AAALD1000D
6 District Legal Service Authority, Kurukshetra AAALD1049C
7 District Legal Service Authority, Rohtak AAAGC0050M
8 District Legal Service Authority, Rewari AAAGD0044A
9 District Legal Service Authority, Karnal AAALC0999G
10 District Legal Service Authority, Kaithal AAALC0928M
11 District Legal Service Authority, Yamunanagar AAALD1012D
12 District Legal Service Authority, Panipat AAALC0980B
13 District Legal Service Authority, Sirsa AAALD1006F
14 District Legal Service Authority, Nuh (Mewat) AAAGD0111N
15 District Legal Service Authority, Hisar AABAD3836H
16 District Legal Service Authority, Panchkula AAAGC0054R
17 District Legal Service Authority, Jhajjar AAAGC0059C
18 District Legal Service Authority, Gurugram AAAGD0052Q
19 District Legal Service Authority, Fatehabad AAALC00934F
20 District Legal Service Authority, Jind AAAGD0053R
21 District Legal Service Authority, Sonepat AAAGD0077R

[Notification No. 70/2018/F. No. 300196/64/2018-ITA-I]
VINAY SHEEL GAUTAM, Under Secy.

Explanatory Memorandum:-It is certified that no person is being adversely affected by giving retrospective effect to this notification.

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