Section 120(1) and (2) of the Income-tax Act, 1961 - Jurisdiction of income-tax authorities - 52/2014 - Income Tax

[TO BE PUBLISHED IN PART-II, SECTION 3, SUB-SECTION (ii), OF THE GAZETTE OF INDIA, EXTRAORDINARY] GOVERNMENT OF INDIA MINISTRY OF FINANCE DEPARTMENT OF REVENUE CENTRAL BOARD OF DIRECT TAXES (Income-tax) NOTIFICATION No. 52/2014 New Delhi, dated the 22 nd October, 2014 S.O. 2754 - In exercise of the powers conferred by sub-section (1) and (2) of section 120 of the Income-Tax Act, 1961 (43 of 1961) and in supersession of the notification of the Government of India, Central Board of Direct Taxes number S.O.880(E), dated the 14th September, 2001, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub section (ii), dated the 14th September, 2001, except as respects things done or omitted to be done before such supersession, the Central Board of Direct Taxes hereby - (a) directs that the Commissioners of Income-tax specified in column (2) of the Schedule annexed hereto having their headquarters at the places specified in the corresponding entries in column (3) of the said Schedule shall exercise the powers and perform all the functions in respect of such cases or classes of cases as specified in column (5), in such territorial areas specified in the corresponding entries in column (4) of the said Schedule; (b) authorises the Commissioners of Income-tax referred to in this notification to issue orders in writing for the exercise of the powers and performance of the functions by the Additional Commissioners of Income-tax or Joint Commissioners of Income-tax and Tax Recovery Officers, who are subordinate to them, in respect of cases or classes of cases specified in column (5) in such territorial areas specified in the corresponding entries in column (4) of the said Schedule in accordance with the orders issued by the respective Commissioners of Income-tax. (c) authorises the Additional Commissioners of Income-tax or Joint Commissioners of Income-tax referred to in clause (b) above, to issue orders in writing for the exercise of the powers and performance of the functions by the Assessing Officers, who are subordinate to the said Additional Commissioners of Income-tax or Joint Commissioners of Income-tax in respect of cases or classes of cases, in respect of which such Additional Commissioners of Income-tax or Joint Commissioners of Income-tax are authorised by the Commissioners of Income-tax under clause (b) above. S. No. Designation Headquarters Territorial Area Cases or classes of cases (1) (2) (3) (4) (5) 1. 1 [Commissioner of Income-tax (Exemptions)], Ahmedabad Ahmedabad State of Gujarat, Union Territory of Daman and Diu, Union Territory of Dadra and Nagar Haveli All cases of persons in the territorial area specified in column (4) claiming exemption under clauses (21), (22), (22A), (22B), (23), (23A), (23AAA), (23B), (23C), (23F), (23FA), (24,) (46) and (47) of section 10 , section 11 , section 12 , section 13A and section 13B of the Income-tax Act, 1961 and assessed or assessable by an Income-tax authority at serial numbers 1 to 20 specified in the notification of Government of India bearing number S.O. _ dated the _ th October, 2014. 2. 1 [Commissioner of Income-tax (Exemptions)], Bangalore Bangalore States of Karnataka and Goa All cases of persons in the territorial area specified in column (4) claiming exemption under clauses (21), (22), (22A), (22B), (23), (23A), (23AAA), (23B), (23C) , (23F), (23FA), (24), (46) and (47) of section 10 , section 11, section 12 , section 13A and section 13B of the Income-tax Act, 1961 and assessed or assessable by an Income-tax authority at serial numbers 21 to 34 specified in the notification of Government of India bearing number S.O. _ dated the _ th October, 2014. 3. 1 [Commissioner of Income-tax (Exemptions)], Bhopal Bhopal States of Madhya Pradesh and Chhattisgarh All cases of persons in the territorial area specified in column (4) claiming exemption under clauses (21), (22), (22A), (22B), (23), (23A), (23AAA), (23B), (23C) , (23F), (23FA), (24), (46) and (47) of section 10 , section 11 , section 12 , section 13A and section 13B of the Income-tax Act, 1961 and assessed or assessable by an Income-tax authority at serial numbers 35 to 45 specified in the notification of Government of India bearing number S.O. _ dated the _ th October, 2014. 4. 1 [Commissioner of Income-tax (Exemptions)], Chandigarh Chandigarh 6 [ the Union territory of Jammu and Kashmir and the Union territory of Ladakh ] , Himachal Pradesh, Punjab, Haryana and Union Territory of Chandigarh All cases of persons in the territorial area specified in column (4) claiming exemption under clauses (21), (22), (22A), (22B), (23), (23A), (23AAA), (23B), (23C) , (23F), (23FA), (24), (46) and (47) of section 10, section 11 , section 12 , section 13A and section 13B of the Income-tax Act, 1961 and assessed or assessable by an Income-tax authority at serial numbers 50 to 68 specified in the notification of Government of India bearing number S.O. _ dated the _ th October, 2014. 5. 1 [Commissioner of Income-tax (Exemptions)], Chennai Chennai State of Tamil Nadu and Union Territory of Puducherry (excluding Yanam and Mahe district) All cases of persons in the territorial area specified in column (4) claiming exemption under clauses (21), (22), (22A), (22B), (23), (23A), (23AAA), (23B), (23C) , (23F), (23FA), (24), (46 and (47) of section 10, section 11 , section 12 , section 13A and section 13B of the Income-tax Act, 1961 and assessed or assessable by an Income-tax authority at serial numbers 69 to 87 specified in the notification of government of India bearing number S.O. _ dated the _ th th October, 2014. 6. 1 [Commissioner of Income-tax (Exemptions)], 2 [Delhi] Delhi National Capital Territory of Delhi All cases of persons in the territorial area specified in column (4) claiming exemption under clauses (21), (22), (22A), (22B), (23), (23A), (23AAA), (23B), (23C) , (23F), (23FA), (24), (46 and (47) of section 10, section 11 , section 12 , section 13A and section 13B of the Income-tax Act, 1961 and assessed or assessable by an Income-tax authority at serial numbers 88 to 111 specified in the notification of Government of India bearing number S.O. _ dated the _ th October, 2014. 7. 1 [Commissioner of Income-tax (Exemptions)], Hyderabad Hyderabad (i) states of Telangana, Odisha and Andhra Pradesh (ii) Yanam district of the Union Territory of Puducherry All cases of persons in the territorial area specified in column (4) claiming exemption under clauses (21), (22), (22A), (22B), (23), (23A), (23AAA), (23B), (23C) , (23F), (23FA), (24), (46 and (47) of section 10 , section 11 , section 12 , section 13A and section 13B of the Income-tax Act, 1961 and assessed or assessable by an Income-tax authority at Serial numbers 46 to 49 and 117 to 130 specified in the notification of government of India bearing number S.O. _ dated the _ th October, 2014. 8. 1 [Commissioner of Income-tax (Exemptions)], Jaipur Jaipur State of Rajasthan All cases of persons in the territorial area specified in column (4) claiming exemption under clauses (21), (22), (22A), (22B), (23), (23A), (23AAA), (23B), (23C) , (23F), (23FA), (24), (46 and (47) of section 10 , section 11 , section 12 , section 13A and section 13B of the Income-tax Act, 1961 and assessed or assessable by an Income-tax authority at serial numbers 131 to 140 specified in the notification of government of India bearing number S.O. _ dated the _ th October, 2014. 9. 1 [Commissioner of Income-tax (Exemptions)], Kochi Kochi (i) State of Kerala, (ii) Mahe district of the Union Territory of Puducherry, (iii) Union Territory of Lakshadweep Minicoy Islands All cases of persons in the territorial area specified in column (4) claiming exemption under clauses (21), (22), (22A), (22B), (23), (23A), (23AAA), (23B), (23C) , (23F), (23FA), (24), (46 and (47) of section 10 , section 11 , section 12 , section 13A and section 13B of the Income-tax Act, 1961 and assessed or assessable by an Income-tax authority at serial numbers 152 to 157 specified in the notification of Government of India bearing number S.O. _ dated the _ th October, 2014. 10. 1 [Commissioner of Income-tax (Exemptions)], Kolkata Kolkata States of West Bengal, Assam, Meghalaya, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Sikkim and Union Territory of Andaman and Nicobar Islands All cases of persons in the territorial area specified in column (4) claiming exemption under clauses (21), (22), (22A), (22B), (23), (23A), (23AAA), (23B), (23C) , (23F), (23FA), (24), (46 and (47) of section 10, section 11 , section 12 , section 13A and section 13B of the Income-tax Act, 1961 and assessed or assessable by an Income-tax authority at serial numbers 158 to 181 3 [and 112 to 116] specified in the notification of Government of India bearing number S.O. _ dated the _ th October, 2014. 11. 1 [Commissioner of Income-tax (Exemptions)], Lucknow Lucknow States of Uttar Pradesh and Uttarakhand All cases of persons in the territorial area specified in column (4) claiming exemption under clauses (21), (22), (22A), (22B), (23), (23A), (23AAA), (23B), (23C) , (23F), (23FA), (24), (46 and (47) of section 10 , section 11 , section 12 , section 13A and section 13B of the Income-tax Act, 1961 and assessed or assessable by an Income-tax authority at serial numbers 141 to 151 and 182 to 189 specified in the notification of Government of India bearing number S.O. _ dated the _ th October, 2014. 12. 1 [Commissioner of Income-tax (Exemptions)], Mumbai Mumbai Area Covered by Municipal Corporation of Greater Mumbai and Navi Mumbai Municipal Corporation All cases of persons in the territorial area specified in column (4) claiming exemption under clauses (21), (22), (22A), (22B), (23), (23A), (23AAA), (23B), (23C) , (23F), (23FA), (24), (46 and (47) of section 10 , section 11 , section 12 , section 13A and section 13B of the Income-tax Act, 1961 and assessed or assessable by an Income-tax authority at serial numbers 190 to 224 specified in the notification of Government of India bearing number S.O. _ dated the _ th October, 2014. 13. 1 [Commissioner of Income-tax (Exemptions)], Patna Patna States of Bihar and Jharkhand All cases of persons in the territorial area specified in column (4) claiming exemption under clauses (21), (22), (22A), (22B), (23), (23A), (23AAA), (23B), (23C) , (23F), (23FA), (24), (46 and (47) of section 10 , section 11 , section 12 , section 13A and section 13B of the Income-tax Act, 1961 and assessed or assessable by an Income-tax authority at serial numbers 228 to 235 specified in the notification of Government of India bearing number S.O. _ dated the _ th October, 2014. 14. 1 [Commissioner of Income-tax (Exemptions)], Pune Pune State of Maharashtra excluding 5 [area covered by Municipal Corporation of Greater Mumbai and Navi Mumbai Municipal Corporation] All cases of persons in the territorial area specified in column (4) claiming exemption under clauses (21), (22), (22A), (22B), (23), (23A), (23AAA), (23B), (23C) , (23F), (23FA), (24), (46 and (47) of section 10 , section 11 , section 12 , section 13A and section 13B of the Income-tax Act, 1961 and assessed or assessable by an Income-tax authority at serial numbers 227 and 236 to 4 [250] specified in the notification of Government of India bearing number S.O. _ dated the _ th October, 2014. 2. This notification shall come into force with effect from the 15th day of November, 2014. [F. No. 187/38/2014 (ITA.I)] DEEPSHIKHA SHARMA Director -------------------- Notes:- 1. Substituted vide NOTIFICATION NO. 65/2014 dated the 13 th November, 2014 , before it was read as, Commissioner of Income-tax (Exemption) 2. Substituted vide NOTIFICATION NO. 65/2014 dated the 13 th November, 2014 , before it was read as, Delhi-2 3. Inserted vide NOTIFICATION NO. 65/2014 dated the 13 th November, 2014 4. Substituted vide NOTIFICATION NO. 65/2014 dated the 13 th November, 2014 , before it was read as, 241 5. Substituted vide NOTIFICATION NO. 65/2014 dated the 13 th November, 2014 , before it was read as, Mumbai and Navi Mumbai 6. Substituted vide NOTIFICATION NO. 89/2019 dated 05-11-2019 w.e.f. 31-10-2019 before it was read as States of Jammu and Kashmir