Registration under section 12A(a) to be submitted to Directors of Income-tax (Exemptions) where assessee is metropolitan-assessed. Applications for registration under section 12A(a) should be made to the Directors of Income-tax (Exemptions) in Bombay, Delhi, Madras and Calcutta where the assessee claims specified exemptions under the Income-tax Act and is assessed or assessable by an income-tax authority headquartered in those metropolitan cities; this modifies the prior Board instruction and directs that the procedural change be communicated to all regional officers.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Registration under section 12A(a) to be submitted to Directors of Income-tax (Exemptions) where assessee is metropolitan-assessed.
Applications for registration under section 12A(a) should be made to the Directors of Income-tax (Exemptions) in Bombay, Delhi, Madras and Calcutta where the assessee claims specified exemptions under the Income-tax Act and is assessed or assessable by an income-tax authority headquartered in those metropolitan cities; this modifies the prior Board instruction and directs that the procedural change be communicated to all regional officers.
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