Assessment of trusts, funds, associations and institutions claiming exemption under clauses (21), (22), (22A), (23), (23A) and (23C) of section 10, section 11 and section 12 of the Income-tax Act, 1961--Jurisdiction over--Clarification regarding - Income Tax - 584/1990

Assessment of trusts, funds, associations and institutions claiming exemption under clauses (21), (22), (22A), (23), (23A) and (23C) of section 10, section 11 and section 12 of the Income-tax Act, 1961--Jurisdiction over--Clarification regarding Circular No. 584 Dated 13/11/1990 The Central Board of Direct Taxes had issued a Notification No.S.O. 829(E), dated 17th October, 1989 (see [1990] 181 ITR (St.) 85), under section 120 of the Income-tax Act, 1961. Under the said notification, Directors of Income-tax (Exemptions) at Delhi, Bombay, Madras and Calcutta, were assigned the functions of a Commissioner of Income-tax in respect of persons claiming exemption under clauses (21), (22), (22A), (23), (23A) and (23C) of section 10, section 11 and section 12 of the Income-tax Act, 1961, and assessed or assessable by an income-tax authority having headquarters at Delhi, Bombay, Madras and Calcutta, respectively. A question had been raised as to whether applications for registration under section 12A(a) are to be made to the Directors of Income-tax (Exemptions) as the said four metropolitan cities or whether these should continue to be made to the respective Chief Commissioner/Commissioner of Income-tax. 2. It is clarified that under the Notification No. S.O. 829(E), dated 17-10-89 (see [1990] 181 ITR (St.) 85), the respective Directors of Income-tax (Exemptions) at Delhi, Bombay, Madras and Calcutta have been assigned all the functions of a Commissioner of Income-tax in respect of the specified class of cases. Accordingly, wherever an application under any provision in the Income-tax Act including application for registration under section 12A(a), is to be made to the Commissioner of Income-tax, it should be made to the respective Director of Income-tax (Exemptions). This will only apply to cases where the assessee concerned is a person claiming exemption under any of the provisions mentioned above and was assessed or assessable by any income-tax authority having headquarters at four metropolitan cities of Delhi, Bombay, Calcutta and Madras. (Sd.) V.V. Prasad, Deputy Secretary to the Government of India