120. Clarification regarding jurisdiction over assessment of trusts, funds, association and institutions claiming exemption under clauses (21), (22), (22A), (23), (23A) and (23C) of section 10, section 11 and section 12
1. The Central Board of Direct Taxes had issued a Notification SO No. 829(E), dated 17-10-1989 under section 120 of the Income-tax Act, 1961. Under the said notification, Directors of Income-tax (Exemptions) at Delhi, Bombay, Madras and Calcutta were assigned the functions of a Commissioner of Income-tax in respect of persons claiming exemptions under clauses (21), (22), (22A), (23), (23A) and (23C) of section 10, section 11 and section 12 of the Income-tax Act, 1961 and assessed or assessable by an income-tax authority having headquarters at Delhi, Bombay, Madras and Calcutta, respectively. A question has been raised as to whether applications for registration under section 12A(a) are to be made to the Directors of Income-tax (Exemptions) at the said four metropolitan cities or whether these should continue to be made to the respective Chief Commissioner/Commissioner of Income-tax.
2. It is clarified that under the Notification SO No. 829(E), dated 17-10-1989, the respective Directors of Income-tax (Exemptions) at Delhi, Bombay, Madras and Calcutta have been assigned all the functions of a Commissioner of Income-tax in respect of the specified class of cases. Accordingly, wherever an application under any provision in the Income-tax Act including application for registration under section 12A(1), is to be made to the Commissioner of Income-tax, it should be made to the respective Director of Income-tax (Exemptions). This will only apply to cases where the assessee concerned is a person claiming exemption under any of the provisions mentioned above and was assessed for assessable by any income-tax authority having headquarters at four metropolitan cities of Delhi, Bombay, Calcutta and Madras.
Circular : No. 584, dated 13-11-1990.
