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of <h1>CBDT Notification No. 19/2015: New Authority for Section 10(23C) Cases, Jurisdiction Changes for Key Cities Effective Nov 2014.</h1> Notification No. 19/2015, issued by the Central Board of Direct Taxes (CBDT) on March 5, 2015, supersedes a previous notification from December 1, 2014. It designates the Commissioner of Income-tax (Exemptions) as the prescribed authority for specific sub-clauses of Section 10(23C) of the Income-tax Act, effective November 15, 2014. The notification outlines the jurisdictional authority changes for various regions, appointing Chief Commissioners of Income-tax in Ahmedabad, Bengaluru, Chennai, Hyderabad, Kolkata, Mumbai, and Delhi to handle cases previously under the Directors of Income-tax (Exemption). It also addresses pending applications before November 15, 2014, under the previous authority.
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