INCOME TAX

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