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of <h1>Employer Appeals CBDT Decision on Gratuity Fund Approval Under Income-tax Act, 1961; Seeks Reconsideration of Commissioner's Refusal</h1> This form is an appeal to the Central Board of Direct Taxes against the refusal or withdrawal of approval for a gratuity fund by the Chief Commissioner or Commissioner of Income-tax. The employer, whose business details are omitted, seeks approval under specific rules of the Income-tax Act, 1961. The appeal includes grounds for reconsideration and requests the Board to instruct the Commissioner to grant or continue approval. The form requires a declaration of truthfulness by the petitioner and must be accompanied by a fee paid through a specified banking process.
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