Gratuity fund approval appeal: employers may petition the tax board to direct grant or continuation of approval following refusal or withdrawal.

Appeal procedure against refusal to approve or withdrawal of approval from a gratuity fund permits an employer who applied to the Chief Commissioner or Commissioner under Part C of the Fourth Schedule to petition the Central Board of Direct Taxes to direct the assessing officer to grant or continue approval; the appeal must identify the employer, attach the assessing officer's order, state specific grounds, include a declaration, and be accompanied by the prescribed fee paid by bank challan.

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