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The Central Board of Direct Taxes directs the Commissioners of Income-tax (Exemption) to exercise powers and perform functions for specified persons claiming tax exemptions. The Commissioners exercise jurisdiction over specific territorial areas and cases under section 10, section 11, section 12, section 13A, and section 13B of the Income-tax Act, 1961. This notification supersedes notification number S.O. 880(E) dated 14 September 2001. The notification comes into force on 15 November 2014.
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NOTIFICATION New Delhi, the 22nd October, 2014 (Income-Tax)
S.O. 2754 (E).—In exercise of the powers conferred by sub-section (1) and (2) of section 120 of the Income-Tax Act, 1961 (43 of 1961) and in supersession of the notification of the Government of India, Central Board of Direct Taxes number S.O.880(E), dated the 14th September, 2001, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub section (ii), dated the 14th September, 2001, except as respects things done or omitted to be done before such supersession, the Central Board of Direct Taxes hereby -
SCHEDULE
| S.No. | Designation | Headquarters | Territorial Area | Cases or classes of cases |
|---|---|---|---|---|
| (1) | (2) | (3) | (4) | (5) |
| 1. | Commissioner of Income-tax (Exemption), Ahmedabad | Ahmedabad | State of Gujarat, Union Territory of Daman and Diu, Union Territory of Dadra and Nagar Haveli | All cases of persons in the territorial area specified in column (4) claiming exemption under clauses (21), (22), (22A), (22B), (23), (23A), (23AAA), (23B), (23C), (23F), (23FA), (24), (46) and (47) of section 10, section 11, section 12, section 13A and section 13B of the Income-tax Act, 1961 and assessed or assessable by an Income-tax authority at serial numbers 1 to 20 specified in the notification of Government of India bearing number S.O. 2752 dated the 22nd October, 2014. |
| 2. | Commissioner of Income-tax (Exemption), Bangalore | Bangalore | States of Karnataka and Goa | All cases of persons in the territorial area specified in column (4) claiming exemption under clauses (21), (22), (22A), (22B), (23), (23A), (23AAA), (23B), (23C), (23F), (23FA), (24), (46) and (47) of section 10, section 11, section 12, section 13A and section 13B of the Income-tax Act, 1961 and assessed or assessable by an Income-tax authority at serial numbers 21 to 34 specified in the notification of Government of India bearing number S.O. 2752 dated the 22nd October, 2014. |
| 3. | Commissioner of Income-tax (Exemption), Bhopal | Bhopal | States of Madhya Pradesh and Chhattisgarh | All cases of persons in the territorial area specified in column (4) claiming exemption under clauses (21), (22), (22A), (22B), (23), (23A), (23AAA), (23B), (23C), (23F), (23FA), (24), (46) and (47) of section 10, section 11, section 12, section 13A and section 13B of the Income-tax Act, 1961 and assessed or assessable by an Income-tax authority at serial numbers 35 to 45 specified in the notification of Government of India bearing number S.O. 2752 dated the 22nd October, 2014. |
| 4. | Commissioner of Income-tax (Exemption), Chandigarh | Chandigarh | States of Jammu and Kashmir, Himachal Pradesh, Punjab, Haryana and Union Territory of Chandigarh | All cases of persons in the territorial area specified in column (4) claiming exemption under clauses (21), (22), (22A), (22B), (23), (23A), (23AAA), (23B), (23C), (23F), (23FA), (24), (46) and (47) of section 10, section 11, section 12, section 13A and section 13B of the Income-tax Act, 1961 and assessed or assessable by an Income-tax authority at serial numbers 50 to 68 specified in the notification of Government of India bearing number S.O. 2752 dated the 22nd October, 2014. |
| 5. | Commissioner of Income-tax (Exemption), Chennai | Chennai | State of Tamil Nadu and Union Territory of Puducherry (excluding Yanam and Mahe district) | All cases of persons in the territorial area specified in column (4) claiming exemption under clauses (21), (22), (22A), (22B), (23), (23A), (23AAA), (23B), (23C), (23F), (23FA), (24), (46) and (47) of section 10, section 11, section 12, section 13A and section 13B of the Income-tax Act, 1961 and assessed or assessable by an Income-tax authority at serial numbers 69 to 87 specified in the notification of Government of India bearing number S.O. 2752 dated the 22nd October, 2014. |
| 6. | Commissioner of Income-tax (Exemption), Delhi-2 | Delhi | National Capital Territory of Delhi | All cases of persons in the territorial area specified in column (4) claiming exemption under clauses (21), (22), (22A), (22B), (23), (23A), (23AAA), (23B), (23C), (23F), (23FA), (24), (46) and (47) of section 10, section 11, section 12, section 13A and section 13B of the Income-tax Act, 1961 and assessed or assessable by an Income-tax authority at serial numbers 88 to 111 specified in the notification of Government of India bearing number S.O. 2752 dated the 22nd October, 2014. |
| 7. | Commissioner of Income-tax (Exemption), Hyderabad | Hyderabad | (i) States of
Telangana,
Odisha and
Andhra Pradesh
(ii) Yanam district of the Union Territory of Puducherry | All cases of persons in the territorial area specified in column (4) claiming exemption under clauses (21), (22), (22A), (22B), (23), (23A), (23AAA), (23B), (23C), (23F), (23FA), (24), (46) and (47) of section 10, section 11, section 12, section 13A and section 13B of the Income-tax Act, 1961 and assessed or assessable by an Income-tax authority at Serial numbers 46 to 49 and 117 to 130 specified in the notification of Government of India bearing number S.O. 2752 dated the 22nd October, 2014. |
| 8. | Commissioner of Income-tax (Exemption), Jaipur | Jaipur | State of Rajasthan | All cases of persons in the territorial area specified in column (4) claiming exemption under clauses (21), (22), (22A), (22B), (23), (23A), (23AAA), (23B), (23C), (23F), (23FA), (24), (46) and (47) of section 10, section 11, section 12, section 13A and section 13B of the Income-tax Act, 1961 and assessed or assessable by an Income-tax authority at serial numbers 131 to 140 specified in the notification of Government of India bearing number S.O. 2752 dated the 22nd October, 2014. |
| 9. | Commissioner of Income-tax (Exemption), Kochi | Kochi | (i) State of Kerala, (ii) Mahe district of the Union Territory of Puducherry, (iii) Union Territory of Lakshadweep & Minicoy Islands | All cases of persons in the territorial area specified in column (4) claiming exemption under clauses (21), (22), (22A), (22B), (23), (23A), (23AAA), (23B), (23C), (23F), (23FA), (24), (46) and (47) of section 10, section 11, section 12, section 13A and section 13B of the Income-tax Act, 1961 and assessed or assessable by an Income-tax authority at serial numbers 152 to 157 specified in the notification of Government of India bearing number S.O. 2752 dated the 22nd October, 2014. |
| 10. | Commissioner of Income-tax (Exemption), Kolkata | Kolkata | States of West Bengal, Assam, Meghalaya, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Sikkim and Union Territory of Andaman and Nicobar Islands | All cases of persons in the territorial area specified in column (4) claiming exemption under clauses (21), (22), (22A), (22B), (23), (23A), (23AAA), (23B), (23C), (23F), (23FA), (24), (46) and (47) of section 10, section 11, section 12, section 13A and section 13B of the Income-tax Act, 1961 and assessed or assessable by an Income-tax authority at serial numbers158 to 181 specified in the notification of Government of India bearing number S.O. 2752 dated the 22nd October, 2014. |
| 11. | Commissioner of Income-tax (Exemption), Lucknow | Lucknow | States of Uttar Pradesh and Uttarakhand | All cases of persons in the territorial area specified in column (4) claiming exemption under clauses (21), (22), (22A), (22B), (23), (23A), (23AAA), (23B), (23C), (23F), (23FA), (24), (46) and (47) of section 10, section 11, section 12, section 13A and section 13B of the Income-tax Act, 1961 and assessed or assessable by an Income-tax authority at serial numbers 141 to 151 and 182 to 189 specified in the notification of Government of India bearing number S.O. 2752 dated the 22nd October, 2014. |
| 12. | Commissioner of Income-tax (Exemption), Mumbai | Mumbai | Area Covered by Municipal Corporation of Greater Mumbai and Navi Mumbai Municipal Corporation | All cases of persons in the territorial area specified in column (4) claiming exemption under clauses (21), (22), (22A), (22B), (23), (23A), (23AAA), (23B), (23C), (23F), (23FA), (24), (46) and (47) of section 10, section 11, section 12, section 13A and section 13B of the Income-tax Act, 1961 and assessed or assessable by an Income-tax authority at serial numbers 190 to 224 specified in the notification of Government of India bearing number S.O. 2752 dated the 22nd October, 2014. |
| 13. | Commissioner of Income-tax (Exemption), Patna | Patna | States of Bihar and Jharkhand | All cases of persons in the territorial area specified in column (4) claiming exemption under clauses (21), (22), (22A), (22B), (23), (23A), (23AAA), (23B), (23C), (23F), (23FA), (24), (46) and (47) of section 10, section 11, section 12, section 13A and section 13B of the Income-tax Act, 1961 and assessed or assessable by an Income-tax authority at serial numbers 228 to 235 specified in the notification of Government of India bearing number S.O. 2752 dated the 22nd October, 2014. |
| 14. | Commissioner of Income-tax (Exemption), Pune | Pune | State of Maharashtra excluding Mumbai and Navi Mumbai | All cases of persons in the territorial area specified in column (4) claiming exemption under clauses (21), (22), (22A), (22B), (23), (23A), (23AAA), (23B), (23C), (23F), (23FA), (24), (46) and (47) of section 10, section 11, section 12, section 13A and section 13B of the Income-tax Act, 1961 and assessed or assessable by an Income-tax authority at serial numbers 225 to 227 and 236 to 241 specified in the notification of Government of India bearing number S.O. 2752 dated the 22nd October, 2014. |
