Application for registration u/s 12A(a). - Income Tax - 1864/1990

INSTRUCTION NO. 1864/1990 Dated: November 13, 1990 Attention is invited to the Board's instruction No.1838 dated 16th February, 1990 on the above subject. 2. It has been brought to the notice of the Board that lot of problems are being faced by Commissioners in Bombay, Delhi, Madras and Calcutta in discharging the functions of admitting the applications for registration by trusts etc., as such cases have now been placed under the jurisdiction of Directors of Income-tax (Exemptions). 3. The above Instruction of the Board is, therefore, modified to the extent that application for registration under section 12A(a) should be made to the Directors of Income-tax(Exemptions) in Bombay, Delhi, Madras and Calcutta, wherever the assessee concerned claims exemption under clauses (21),(22),(22A),(23),(23A), and (23C) of Section 10, Section 11 and Section 12 of the Income-tax Act, 1961 and is assessed or assessable by any income-tax authority having headquarters at the four metropolitan cities of Delhi, Bombay, Madras and Calcutta. 4. This may be brought to the notice of all officers working in your region.