Compulsory manual selection of cases for scrutiny during the F.Yr. 2013-14.
Instruction No. 13/2013
F.No. 225/107/2013/ /ITA.II
Subject: Compulsory manual selection of cases for scrutiny during the F.Yr. 2013-14-regd:-
I am directed to state that Instruction No. 10 of 2013 dated 05.08.2013 of CBDT on the above captioned subject is partially modified as under:-
2. In Para 3, after clause (i), following clause(s) have been inserted:-
(j) Cases where registration u/s 12 AA of the IT Act has not been granted or has been cancelled by the CIT/DIT and the assessee has been found claiming tax-exemption under section 11 of the IT Act. However, the cases where such order of CIT/DIT has been reversed/set-aside in appellate proceedings will not pe picked up for scrutiny under this clause.
(k) cases where denying the approval u/s 10(23C) of the IT Act or withdrawing the approval already been granted has been passed by the Competent-Authority and the assessee has been found claiming tax-exemption under the aforesaid provision of the IT Act.
3. I am further directed to state that the above may be brought to the notice of all officers working under your jurisdiction for necessary compliance.
Deputy-Secretary to Government of India
(Rohit Garg)
This was long overdue. Anyone abusing the law must certainly be hauled up.
The Department needs to gear up its assessment and refund methodologies so as to expedite refunds of TDS which starve genuine trusts of funds.