On writ the court directed the assessee to file a fresh application before the Principal Commissioner claiming exemption under section 10(46) in the given format provided in clause 3 of letter No. 196/6/2013-ITA-I, dated June 24, 2013, of the Central Board of Direct Taxes to the Department, which provided for standardising the manner for filing application under section 10(46) and a copy thereof to be given to the Central Board of Direct Taxes.
Assam Building and other Construction Workers Welfare Board v. UOI (2021) 438 ITR 14 / 205 DTR 106 / 322 CTR 436/ 283 Taxman 211 (Gauhati)(HC)
S. 10(46) : Body or Authority-Specified income-Standardized manner prescribed by Central Board of Direct Taxes-Directed to file fresh application. [Art. 226]