Processing of petitions and progress report of disposal of same. - Income Tax - 1839/1990

INSTRUCTION NO. 1839/1990 Dated: February 20, 1990 The board had decided on 7th November 1988 that the Director General(I.T. Exemptions) would assist it in processing the following petitions for approval of or notification by the Central Government:- i. Notification of all funds or institutions established for charitable purposes and enjoying state-wide or All India importance[u/s.10(23C)(iv)- prescribed rule 2C - Form no. 56] ii. Notification of all trusts or institutions wholly for public religious purposes or for public religious and charitable purposes [u/s.10(23C)(v) - prescribed rule 2C - Form no. 56] iii. Notification of temple, church, gurudwara, mosque etc for exemption in respect of donations for renovation or repair [u/s. 80G(2)(b)] iv. Approval of awards/rewards instituted in the public interest{u/s.10 (17A)] v. Notification of the association and institutions set up to supervise games and sports[u/s.10(23)-Rule 2C - Form no. 55] vi. Notification of associations/institutions set up to control the profession of law medicines, accountancy, etc.[u/s.10(23A)] vii. Notification of mutual fund set up by a public sector bank or a public financial institution [u/s.10 (23D)] viii. Notification of exchange Risk administration fund set up by public financial institutions, either jointly or separately[u/s.10(23E)] 2. Rule 6 of the I.T. Rules, 1962 as amended by the 8th Amendment Rules, 1989 provides that the Director General in concurrence with the Secretary Department of Scientific and Industrial Research shall be the prescribed authority for notifying cases under the following section:- i. Notification of scientific research associations[u/s.35(1)(ii) - rule 6- form no. 3CF) ii. Notification of institutions carrying on social science research or statistical research[u/s.35(1)(iii)-rule 6 form no., 3CF] 3. As per the present procedure the petitioner would apply to the Director of Income-tax (exemptions) or the concerned CIT as the case may be who would then send his report to the Director General(Income-tax exemptions). With a view to curbing procedural delays it has been decided that the concerned CIT in non-metropolitan cities would send his report on the petition directly to the Director General(Income-tax exemptions), Calcutta, without routing the same through his CCIT. In the case of metropolitan cities, the Director of Income-tax (Exemptions) would send his report on the petition u/s.10(23), 10(23C)(iv)/(v) and 80G(2)(b) only and for the remaining petitions the concerned CIT would send his report directly to the Director General, Calcutta. Time taken by CIT/Director of Incometax (Exemptions) for sending these reports should not exceed two months from the receipt of the petition. Further wherever considered necessary the Director General may request the CCIT for his comments. 4. In order to have information of the pendancy and disposal of the petitions it has been decided that a monthly progress report, in the lines of the enclosed proforma would be sent by the CIT AND DIRECTORS OF INCOME TAX(exemptions) to the Director General (Income tax exemptions) would in turn furnish the consolidated report, in duplicate to the board by the 20th. 5. The above instructions may be brought to the notice of all officers working in your region.