TaxTMI 
TaxTMI 
2021 (8) TMI 976
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....K Gogoi, learned counsel for the respondents No. 1 and 2 being the authorities in the Ministry of Finance, Government of India. 2. The petitioner Assam Building and other Construction Workers Welfare Board is a body corporate created under the Building and other Constructions Workers (Regulation of Employment and Conditions of Service) Act, 1996. Under Section 10(46) of the Income Tax Act, 1961, the petitioner claims the benefit of certain income of theirs coming from the cess and the interest from the bank deposits to be not included to form the part of their total income. Section 10(46) of the Income Tax Act, 1961 refers to any specific income arising to a body or authority or Board or Trust or Commission (by whatever name called) whic....
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....uilding and other Constructions Workers Welfare Board. 4. Without going into any other aspects as regards any tax proceedings that may have been initiated against the petitioner in the meantime, we take note of the specific grievance that the aforesaid application seeking an exemption from payment of income tax u/s 10(46) of the Income Tax Act, 1961 has not been given a due consideration. 5. Considering the said limited grievance, we propose to give a final consideration to this writ petition. 6. Mr. S Sarma, learned counsel for the respondents in the Income Tax Department has produced a communication dated 03.02.2020 from the Deputy Commissioner of Income Tax (Tech) on behalf of the Principal Chief Commissioner of Income Tax, Guwa....
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....ent receipt forwards evidence of having furnished the application in the office or jurisdictional CIT/DIT." 7. A reading of clause 2 of the letter dated 24.06.2013 makes it discernible that in order to avail the benefit of section 10(46) of the Income Tax Act, 1961, the applicants are required to file their application along with the requisite enclosures to the Commissioner of Income Tax/Director of Income Tax under whose jurisdiction the respective cases may fall. In doing so, the applicants are required to make their application in the format provided in clause 3 of the said letter. It further provided that along with the said application in the proper format along with enclosures made to the jurisdictional Commissioner of Income Tax/D....
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.... learned counsel points out that a copy of such application is also required to be forwarded to the Under Secretary (ITA-1) of the CBDT. 11. Without going into any such question, we require the petitioner to file a fresh application claiming exemption u/s 10(46) of the Income Tax Act, 1961 in the given format provided in clause 3 of the letter dated 24.06.2013 of the CBDT and the said application be sent to the Principal Commissioner of Income Tax, NER, Guwahati. A copy thereof be also given to the Under Secretary (ITA- 1), CBDT. 12. The application be made within a period of 15(fifteen) days from today. After the application is received by the Principal Commissioner of Income Tax, NER, Guwahati with a copy thereof to the Under Secret....