CBDT Modifies Norms For Compulsary Scrutiny Of Cases In FY 2013-14

Instruction No. 13/2013

F.No. 225/107/2013/ /ITA.II

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