TMI Blog2021 (8) TMI 976X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. - WP(C)/3805/2021 - - - Dated:- 20-8-2021 - HONOURABLE MR. JUSTICE ACHINTYA MALLA BUJOR BARUA Advocate for the Petitioner : Ms. M. Hazarika Advocate for the Respondent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rd or Trust or Commission (by whatever name called) which- (a) has been established or constituted by or under the Central, State or Provincial Act, or constituted by the Central Government or a State Government, with the object of regulating or administering any activity for the benefit of the general public; (b) is not engaged in any commercial activity; (c) and is notified by the Central Government in the Official Gazette for the purpose of this clause. 3. In furtherance of the claim for that part of the income to be exempted from the total income u/s 10(46) of the Income Tax Act, 1961, the petitioner had made an application claiming exemption u/s 10(46) of the Income Tax Act, 1961. The said application was forwarded ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ). The said letter provides for standardising the manner for filing application u/s 10(46) of the Income Tax Act, 1961. Clause-2 of the said letter of 24.06.2013 is extracted below:- 2. At present, there is no uniformity in the manner in which applications under Sec. 10(46) are being filed by applicants. In order to standardize the manner of filing application u/s 10(46) and to avoid procedural delay in processing the same applicants are advised to file the applications along-with requisite enclosures to the Commissioner of Income-tax/Director of Income tax under whose jurisdiction their cases fall. The applicants are further advised to adopt the Format laid down in para 3 below while submitting the applications u/s 10(46) of the IT Ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Constructions Workers Welfare Board made to the Principal Chief Commissioner of Income Tax, NER by which a claim for an exemption u/s 10(46) of the Income Tax Act, 1961 had been made. Further reference is also made to the application dated 14.05.2020 for exemption u/s 10(46) of the Income Tax Act, 1961 made by the petitioner in the appropriate format, which is available at page 46 of the writ petition. The application at page 46 prima-facie appears to be in conformity with the required format provided in clause 3 of the letter dated 24.06.2013 of the CBDT. 10. Be that as it may, 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 pr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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