CBDT directs specified Income-tax authorities to be authorities for certain purposes — Notification No. 76/2014

CBDT NOTIFICATION NO. 20/2015

New Del­hi, the 05^th  March, 2015

In pur­suance of the pro­vi­sions con­tained in sub-claus­es (vi) and (via) of clause (23C) of sec­tion 10 of the Income-tax Act, 1961 (43 of 1961) read with rule 2CA of the Income-tax Rules, 1962, and in super­s­es­sion of the noti­fi­ca­tion of the Gov­ern­ment of India in the Min­istry of Finance, Depart­ment of Rev­enue, Cen­tral Board of Direct Tax­es, pub­lished in the Gazette of India, Extra­or­di­nary, Part-II, sec­tion 3, sub-sec­tion (ii), vide num­ber S.O. 3027(E), dat­ed the 1st Decem­ber, 2014, except as respects things done or omit­ted to be done before such super­s­es­sion, the Cen­tral Board of Direct Tax­es hereby,-

(i)   spec­i­fies the 15th day of Novem­ber, 2014 as the ‘spec­i­fied date’ for the pur­pos­es of the afore­said rule 2CA.

(ii)  autho­ris­es the Com­mis­sion­er of Income-tax (Exemp­tions) to act as ‘pre­scribed author­i­ty’ for the pur­pos­es of sub-clause (vi) and sub-clause (via) of clause (23C) of sec­tion 10 of the Act with effect from the 15th day of Novem­ber, 2014 :

Pro­vid­ed that in respect of appli­ca­tion made before the 15th day of Novem­ber, 2014 under sub-clause (vi) and sub-clause (via) of clause (23C) of sec­tion 10 before the pre­scribed author­i­ty [autho­rised by the Board by noti­fi­ca­tion num­ber S.O. 852 (E), dat­ed 30th May, 2007, pub­lished in the Gazette of India, Extra­or­di­nary, Part II, sec­tion 3, sub-sec­tion (ii)] and in respect of which any pro­ceed­ing is pend­ing, such autho­rised author­i­ties shall con­tin­ue to act as the pre­scribed author­i­ty sub­ject to fol­low­ing mod­i­fi­ca­tions in view of the fact that some of such pre­scribed author­i­ties have either been redes­ig­nat­ed or have ceased to exist -

(i)   for cas­es falling in the juris­dic­tion of erst­while Direc­tor of Income-tax (Exemp­tion), Ahmed­abad, [redes­ig­nat­ed as Com­mis­sion­er of Income-tax (Exemp­tions) with effect from the 15th day of Novem­ber, 2014] the Chief Com­mis­sion­er of Income-tax, Ahmedabad‑1, Ahmed­abad shall be the authority;

(ii)  for cas­es falling in the juris­dic­tion of erst­while Direc­tor of Income-tax (Exemp­tion), Ban­ga­lore, [redes­ig­nat­ed as Com­mis­sion­er of Income-tax (Exemp­tions) with effect from the 15th day of Novem­ber, 2014] the Chief Com­mis­sion­er of Income-tax, Bengaluru‑1, Ben­galu­ru shall be the authority;

(iii) for cas­es falling in the juris­dic­tion of erst­while Direc­tor of Income-tax (Exemp­tion), Chen­nai, [redes­ig­nat­ed as Com­mis­sion­er of Income-tax (Exemp­tions) with effect from the 15th day of Novem­ber, 2014] the Chief Com­mis­sion­er of Income-tax, Chennai‑3, Chen­nai shall be the authority;

(iv) for cas­es falling in the juris­dic­tion of erst­while Direc­tor of Income-tax (Exemp­tion), Hyder­abad, [redes­ig­nat­ed as Com­mis­sion­er of Income-tax (Exemp­tions) with effect from the 15th day of Novem­ber, 2014] the Chief Com­mis­sion­er of Income-tax, Hyder­abad shall be the authority;

(v)  for cas­es falling in the juris­dic­tion of erst­while Direc­tor of Income-tax (Exemp­tion), Kolkata, [redes­ig­nat­ed as Com­mis­sion­er of Income-tax (Exemp­tions) with effect from the 15th day of Novem­ber, 2014] the Chief Com­mis­sion­er of Income-tax, Kolkata‑3, Kolkata shall be the authority;

(vi) for cas­es falling in the juris­dic­tion of erst­while Direc­tor of Income-tax (Exemp­tion), Mum­bai, [redes­ig­nat­ed as Com­mis­sion­er of Income-tax (Exemp­tions) with effect from the 15th day of Novem­ber, 2014] the Chief Com­mis­sion­er of Income-tax, Mumbai‑1, Mum­bai shall be the authority;

(vii)  for cas­es falling in the juris­dic­tion of erst­while Direc­tor of Income-tax (Exemp­tions), Del­hi, [redes­ig­nat­ed as Com­mis­sion­er of Income-tax (Exemp­tions) with effect from the 15th day of Novem­ber, 2014] the Chief Com­mis­sion­er of Income-tax (Exemp­tions), Del­hi shall be the authority;

(viii)  for cas­es oth­er than those men­tioned at (i) to (vii) above, the Chief Com­mis­sion­er or Direc­tor Gen­er­al to whom the Assess­ing Offi­cer hav­ing juris­dic­tion to assess the uni­ver­si­ty or oth­er edu­ca­tion­al insti­tu­tion or any hos­pi­tal or oth­er med­ical insti­tu­tion referred to in sub-clause (vi) and sub-clause (via) of clause (23C) of sec­tion 10 of the Act was sub­or­di­nate pri­or to the 15th day of Novem­ber, 2014 and where such Chief Com­mis­sion­er or Direc­tor Gen­er­al who was so autho­rised has ceased to exist, the Prin­ci­pal Chief Com­mis­sion­er of Income-tax of that region.

[F.NO. 196/26/2014-ITA.I]

(Deepshikha Shar­ma)

Direc­tor to the Gov­ern­ment of India