SECTION 10(23C)(iv)/(v) OF THE INCOME-TAX ACT, 1961 – EXEMPTIONS – CHARITABLE FUNDS/INSTITUTIONS/CHARITABLE/RELIGIOUS TRUST – NOTIFIED PRESCRIBED AUTHORITY
NOTIFICATION NO. SO 851(E) [F.No. 153/41/2007-TPL], DATED 30-5-2007
[SUPERSEDED BY NOTIFICATION NO.75/2014 (F.NO. 196/26/2014-ITA.I), DATED 1-12-2014]
In pursuance of the provisions contained in sub-clauses (iv) and (v) of clause (23C) of section 10 of the Income-tax Act, 1961 (43 of 1961) read with sub-rule (2) of rule 2C of the Income-tax Rules, 1962, the Central Board of Direct Taxes hereby authorises the following Chief Commissioners or Directors General to act as ‘prescribed authority’ for the purposes of sub-clause (iv) and sub-clause (v) of clause (23C) of section 10 with effect from the 1st day of June, 2007 namely,—
(i) for cases falling in the jurisdiction of Director of Income-tax (Exemption), Ahmedabad, the prescribed authority shall be Chief Commissioner of Income-tax, Ahmedabad-IV, Ahmedabad;
(ii) for cases falling in the jurisdiction of Director of Income-tax (Exemption), Bangalore, the prescribed authority shall be Chief Commissioner of Income-tax, Bangalore-I, Bangalore;
(iii) for cases falling in the jurisdiction of Director of Income-tax (Exemption), Chennai, the prescribed authority shall be Chief Commissioner of Income-tax, Chennai-III, Chennai;
(iv) for cases falling in the jurisdiction of Director of Income-tax (Exemption), Hyderabad, the prescribed authority shall be Chief Commissioner of Income-tax, Hyderabad-I, Hyderabad;
(v) for cases falling in the jurisdiction of Director of Income-tax (Exemption), Kolkata, the prescribed authority shall be Chief Commissioner of Income-tax, Kolkata-III, Kolkata;
(vi) for cases falling in the jurisdiction of Director of Income-tax (Exemption), Mumbai, the prescribed authority shall be Chief Commissioner of Income-tax, Mumbai-I, Mumbai;
(vii) for cases falling in the jurisdiction of Director of Income-tax (Exemption), Delhi, the prescribed authority shall be Director General of Income Tax (Exemption), Delhi;
(viii) for cases other than those mentioned at (i) to (vii) above, the Chief Commissioner or Director General to whom the Assessing Officer having jurisdiction to assess the fund or trust or institution referred to in sub-clause (iv) and sub-clause (v) of clause (23C) of section 10 of the Act is subordinate.
