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<h1>Employer Appeals Income Tax Refusal of Superannuation Fund Approval under Income-tax Act, 1961; Seeks Board Reversal.</h1> This form is an appeal to the Central Board of Direct Taxes against the refusal or withdrawal of approval for a superannuation fund by the Chief Commissioner or Commissioner of Income-tax. The petitioner, an employer conducting business, seeks to overturn the decision under the Income-tax Act, 1961, by providing grounds for appeal. The appeal must be accompanied by a fee of one hundred rupees, paid through an authorized bank, and the triplicate challan should be sent to the Board. The form requires the appellant to declare the truthfulness of the information provided.