Compulsory manual selection of cases for scrutiny during the F. Yr. 2013-14-regd - Income Tax - Instruction No. 13/2013

Instruction No. 13/2013 F. No. 225/107/2013/ITA.II Government of India Ministry of Finance Department of Revenue Central Board of Direct Taxes North-Block, ITA-Il, Division New Delhi the 20 th of September, 2013 To All Chief-Commissioners of Income-tax All Directors-General of Income-tax Sir/Madam 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 Pat a 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 be picked up for scrutiny under this clause. (k) Cases where order denying the approval u/s 10(23C ) of the IT Act or withdrawing the approval already 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. (Rohit Garg) Deputy-Secretary to Government of India Copy to : 1) Chairperson, CBDT All Members, CBDT. 2) DIT (PR, PP OL), Mayur Bhawan, N. Delhi 3) The Comptroller and Auditor-General of India. 4) ITCC Division, CBDT 5) NIC M/o Fin-for uploading on the Department s website. 6) Data Base Cell for uploading on irs officers website. (Rohit Garg) Deputy-Secretary to Government of India