Prescribed authority designation: Commissioner of Income-tax (Exemptions) authorised for clause 23C exemption matters, with transitional mappings. The Board specifies 15th November, 2014 as the specified date under rule 2C and authorises the Commissioner of Income-tax (Exemptions) to act as the prescribed authority for the relevant sub-clauses of clause 23C with effect from that date. The notification supersedes an earlier Board notification but preserves pending proceedings by allowing previously authorised authorities to continue subject to mapped jurisdictional modifications transferring certain former Director of Income-tax (Exemption) territories to designated Chief Commissioners or, where necessary, the Principal Chief Commissioner.
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.
Prescribed authority designation: Commissioner of Income-tax (Exemptions) authorised for clause 23C exemption matters, with transitional mappings.
The Board specifies 15th November, 2014 as the specified date under rule 2C and authorises the Commissioner of Income-tax (Exemptions) to act as the prescribed authority for the relevant sub-clauses of clause 23C with effect from that date. The notification supersedes an earlier Board notification but preserves pending proceedings by allowing previously authorised authorities to continue subject to mapped jurisdictional modifications transferring certain former Director of Income-tax (Exemption) territories to designated Chief Commissioners or, where necessary, the Principal Chief Commissioner.
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