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