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Forwarding of applications for notification u/s. 10(23C)(vi) & (via).

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..... o.2) Act, 1998. Accordingly applications in Form 56D are required to be sent to the Board through the Commissioner of Income Tax having jurisdiction over the Fund/Trust/Institution. The Board has observed that in many cases, the applications are forwarded by the concerned CIT without their comments specific recommendations and also without indicating details of examination of such applications. Th .....

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..... r which notification is sought. : (d) The A.Y.(r) for which notification is sought : (e) Whether the application has been made in the prescribed form. : 2. Objects of the Trust/fund/institution. Please specify the clauses of the deed/memorandum : 3. The aggregate annual receipts of the Institution : 4. Short summary of the activities of the applicant : 5. The assessment history of the applic .....

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..... nce with the Foreign Contribution (Regulation) Act in response to donations from outside India, if any. : (b) Copy of the audited a/c's for the last 3 years along with a not on examination of a/c's, and on the activities as reflected in these accounts, if any. : (c) In case trust has shown receipts, from any business, the precise nature of the same and the finding as to whether it is incidental .....

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..... n the purposes for which it was constituted? : (d) Whether any discretionary powers are vested vis-à-vis the utilisation of funds in any of the trustees/members? : (e) Whether any provisions of Sec. 11,12, 12A, or 13 of the IT ACT, 1961 have been violated by the applicant? : (f) Treatment of utilisation of assets/surplus in the event of dissolutions/winding up of the trust/fund. : 11. W .....

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