Not jurisdictional CIT, but DIT (CPC) & CIT (Exemption), Bengaluru authorized for Charitable Trust Registration

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Not jurisdictional CIT, but DIT (CPC) & CIT (Exemption), Bengaluru authorized for Charitable Trust Registration

Registration & Renewal of Charitable Trust: CBDT authorizes the Director of Income Tax (CPC) & CIT (Exemption), Bengaluru for all new registration and renewal. The jurisdictional CIT (exemption) power has been superseded by the CPC now as far as the registration & renewal of the charitable trusts are concerned.

This has been done vide Notification No. 30/2021-Income Tax Dated 1st April, 2021 under Income Tax Rule 2C, 5CA, 11AA & 17A. The same is reproduced hereunder:

MINISTRY OF FINANCE

(Department of Revenue)

(CENTRAL BOARD OF DIRECT TAXES)

New Delhi

Notification No. 30/2021-Income Tax, Dated 1st April, 2021

 

S.O. 1443(E).—In exercise of the powers conferred by clause (i) of sub-rule (1), sub-rule (5) and sub-rule (6) of rule 2C of the Income tax Rules, 1962 (“the Rules”), sub-rule (1), sub-rule (5) and sub-rule (6) of rule 5CA of the Rules, clause (a) of sub-rule (1), sub-rule (5) and sub-rule (6) of rule 11AA of the Rules and clause (i) of sub-rule (1) , sub-rule (5) and sub-rule (6) of rule 17A of the Rules, the Central Board of Direct Taxes hereby authorizes the Director of Income Tax(Centralized Processing Centre), Bengaluru and Commissioner of Income-Tax (Exemption), Bengaluru, for the following purposes, namely,-

(i) for receiving applications for provisional registration or registration or provisional approval or approval or intimation in Form 10A under clause (i) of sub-rule (1) of rule 2C of the Rules, sub-rule (1) of rule 5CA of the Rules, clause (a) of sub-rule (1) of rule 11AA of the Rules or clause (i) of sub-rule (1) of rule 17A of the Rules;

(ii) for passing order granting provisional registration or registration or provisional approval or approval in Form 10AC under sub-rule (5) of rule 2C of the Rules, sub-rule (5) of rule 11AA of the Rules or sub-rule (5) of rule 17A of the Rules.

(iii) for issuing Unique Registration Number (URN) to the applicants under sub-rule (5) of rule 2C of the Rules, sub-rule (5) of rule 5CA of the Rulessub-rule (5) of rule 11AA of the Rules or sub-rule (5) of rule 17A of the Rules.

(iv) for cancelling the approval granted in Form 10AC and Unique Registration Number (URN) under sub-rule (6) of rule 2C of the Rules, sub-rule (6) of rule 5CA of the Rules, sub-rule (6) of rule 11AA of the Rules or sub-rule (6) of rule 17A of the Rules.

  1. This amendment will come into effect from the date of Notification in the Official Gazette.

[Notification No. 30/2021/F. No. 370142/4/2021-TPL]

NEHA SAHAY, Under Secy. (Tax Policy & Legislation Division)

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