Assessment of trusts, funds, associations and institutions claiming exemption under clauses (21), (22), (22A), (23), (23A) and (23C) of section 10, section 11 and section 12 of the Income-tax Act, 1961--Jurisdiction over--Clarification regarding

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..... auses (21), (22), (22A), (23), (23A) and (23C) of section 10, section 11 and section 12 of the Income-tax Act, 1961--Jurisdiction over--Clarification regarding Circular No. 584 Dated 13/11/1990 The Central Board of Direct Taxes had issued a Notification No.S.O. 829(E), dated 17th October, 1989 (see [1990] 181 ITR (St.) 85), under section 120 of the Income-tax Act, 1961. Under the said n .....

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..... (E), dated 17-10-89 (see [1990] 181 ITR (St.) 85), the respective Directors of Income-tax (Exemptions) at Delhi, Bombay, Madras and Calcutta have been assigned all the functions of a Commissioner of Income-tax in respect of the specified class of cases. Accordingly, wherever an application under any provision in the Income-tax Act including application for registration under section 12A(a), is to .....

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