CBDT Modifies Norms For Compulsary Scrutiny Of Cases In FY 2013-14

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.

Rohit Garg,

Deputy-Secretary to the Government of India

4 comments on “CBDT Modifies Norms For Compulsary Scrutiny Of Cases In FY 2013-14
  1. Good instructions.

    i would add that the ministry need to tell their assessment officers should not transgress their own Act called income tax Act 1961, many times the officers fail to understand their own jurisdiction which is controlled by limitation sections like sec 143(2)(ii), that way unnecessary litigation can be avoided that means unnecessary expenditure by revenue from tax payers funds which form the national exchequer, besides saving unnecessary expenses even for the tax payers, that way economy can run on even keel is my view .

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