Compulsory manual selection of cases for scrutiny during the F.Y. 2013-14. Instruction No. 13/2013 F.No. 225/107/2013/ /ITA.II Subject: Compulsory manual selection of cases for scrutiny during the F.Y. 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 Para 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 pe picked up for scrutiny under this clause. (k) cases where denying the approval u/s 10(23C) of the IT Act or withdrawing the approval already been 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. Deputy-Secretary to Government of India (Rohit Garg)
Posted on: Fri, 20 Sep 2013 16:20:23 +0000
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