Notification No. 76/2014 dated 1st December, 2014 superseded - CBDT directs specified Income-tax authorities to be authorities for certain purposes

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.... MINISTRY OF FINANCE DEPARTMENT OF REVENUE (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION NO. 20/2015 New Delhi, the 05^th  March, 2015 S.O. 676 (E) - In pursuance of the provisions contained in sub-clauses (vi) and (via) of clause (23C) of section 10 of the Income-tax Act, 1961 (43 of 1961) read with rule 2CA of the Income-tax Rules, 1962, and in supersession of the notification....

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.... application made before the 15th day of November, 2014 under sub-clause (vi) and sub-clause (via) of clause (23C) of section 10 before the prescribed authority [authorised by the Board by notification number S.O. 852 (E), dated 30th May, 2007, published in the Gazette of India, Extraordinary, Part II, section 3, sub-section (ii)] and in respect of which any proceeding is pending, such authorised ....

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.... shall be the authority; (iii) for cases falling in the jurisdiction of erstwhile Director of Income-tax (Exemption), Chennai, [redesignated as Commissioner of Income-tax (Exemptions) with effect from the 15th day of November, 2014] the Chief Commissioner of Income-tax, Chennai-3, Chennai shall be the authority; (iv) for cases falling in the jurisdiction of erstwhile Director of Income-tax (....

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....for cases falling in the jurisdiction of erstwhile Director of Income-tax (Exemptions), Delhi, [redesignated as Commissioner of Income-tax (Exemptions) with effect from the 15th day of November, 2014] the Chief Commissioner of Income-tax (Exemptions), Delhi shall be the authority; (viii)  for cases other than those mentioned at (i) to (vii) above, the Chief Commissioner or Director General....