The CBDT has issued Instruction No. 13 of 2013 dated 20.09.2013 by which it has modified the norms for compulsory manual selection of cases for scrutiny in FY 2013-14 as specified in Instruction No. 10 of 2013 dated 05.08.2013. The scrutiny norms have been made public pursuant to the directions of the Delhi High Court in Joginder Pal Gulati vs. OSD – CPIO
Instruction No. 13/2013 [F. NO. 225/107/2013/ITA.II] dated 20.09.2013
All Chief Commissioners of Income-tax
All Directors-General of Income-tax
Subject: Compulsory Manual Selection of cases for scrutiny during the F. Yr. 2013-14 – regd:
I am directed to state that Instruction No. 10 of 2013, dated 5-8-2013 of CBDT on the above captioned subject is partially modified as under:-
2. In Para 3, after clause (i), following clause(s) have been inserted:-
(j) Cases where registration u/s 12AA of the IT Act has not been granted or has been cancelled by the CIT/DIT and the assessee has been found claiming tax-exemption under section 11 of the IT Act. However, the cases where such order of CIT/DIT has been reversed/set-aside in appellate proceedings will not be picked up for scrutiny under this clause.
(k) Cases where order denying the approval u/s 10(23C) of the IT Act or withdrawing the approval already granted has been passed by the Competent-Authority and the assessee has been found claiming tax-exemption under the aforesaid provision of the IT Act.
3. I am further directed to state that the above may be brought to the notice of all officers working under your jurisdiction for necessary compliance.
Deputy-Secretary to the Government of India