Instruction No. 13/2013 [F. NO. 225/107/2013/ITA.II] dated
20.09.2013
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 5-8-2013 of CBDT on the above captioned subject is partially modified as under:-
2. In Para 3, after clause (i), following clause(s) have been inserted:-
(j) Cases where registration u/s 12AA 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 the Government of India
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 5-8-2013 of CBDT on the above captioned subject is partially modified as under:-
2. In Para 3, after clause (i), following clause(s) have been inserted:-
(j) Cases where registration u/s 12AA 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 the Government of India
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