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2021 (8) TMI 976 - HC - Income TaxExemption u/s 10(46) - application in the appropriate format or not? - HELD THAT:- As the petitioner had apparently made an application in the appropriate format on 14.05.2020 to the Principal Commissioner of Income Tax, NER at Guwahati, it prima-facie does not appear to us that the petitioner had not made the application in the required procedure as provided in the letter dated 24.06.2013 of the CBDT. But, however, Mr. S Sarma, learned counsel points out that a copy of such application is also required to be forwarded to the Under Secretary (ITA-1) of the CBDT. Without going into any such question, we require the petitioner to file a fresh application claiming exemption u/s 10(46) of the Income Tax Act, 1961 in the given format provided in clause 3 of the letter dated 24.06.2013 of the CBDT and the said application be sent to the Principal Commissioner of Income Tax, NER, Guwahati. A copy thereof be also given to the Under Secretary (ITA- 1), CBDT. The application be made within a period of 15(fifteen) days from today.
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