{"id":2822,"date":"2013-09-20T21:44:15","date_gmt":"2013-09-20T16:14:15","guid":{"rendered":"http:\/\/www.itatonline.org\/info\/?p=2822"},"modified":"2013-09-20T21:44:15","modified_gmt":"2013-09-20T16:14:15","slug":"cbdt-modifies-norms-for-compulsary-scrutiny-of-cases-in-fy-2013-14","status":"publish","type":"post","link":"https:\/\/itatonline.org\/info\/cbdt-modifies-norms-for-compulsary-scrutiny-of-cases-in-fy-2013-14\/","title":{"rendered":"CBDT Modifies Norms For Compulsary Scrutiny Of Cases In FY 2013-14"},"content":{"rendered":"<p>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 <a href=\"https:\/\/www.itatonline.org\/info\/index.php\/cbdt-criteria-for-selection-of-scrutiny-cases-in-fy-2013-14\/\">Instruction No. 10 of 2013 dated 05.08.2013<\/a>. The scrutiny norms have been made public pursuant to the directions of the Delhi High Court in <strong><a href=\"https:\/\/itatonline.org\/archives\/index.php\/joginder-pal-gulati-vs-osd-cpio-delhi-high-court-department-must-make-income-tax-return-scrutiny-guidelines-public\/\">Joginder Pal Gulati vs. OSD \u2013 CPIO<\/a><\/strong><\/p>\n<div class=\"journal2\">\n<p><img decoding=\"async\" src=\"https:\/\/itatonline.org\/info\/wp-content\/plugins\/wp-downloadmanager\/images\/ext\/pdf.gif\" alt=\"\" title=\"\" style=\"vertical-align: middle;\" \/>&nbsp;&nbsp;<strong><a href=\"https:\/\/itatonline.org\/info\/download\/Scrutiny_Norms_Modification.pdf\">CBDT Instruction No. 13 of 2013 dt. 20.09.2013 mofifying scrutiny norms<\/a><\/strong> (802.4 KiB, 5,365 hits)<\/p>\n<\/div>\n<div class=\"amazonright\"> <iframe src=\"https:\/\/ws-in.amazon-adsystem.com\/widgets\/q?t=itatonlineorg-21&#038;o=31&#038;p=8&#038;l=as1&#038;asins=8177338927&#038;ref=tf_til&#038;fc1=000000&#038;IS2=1&#038;lt1=_blank&#038;m=amazon&#038;lc1=0000FF&#038;bc1=000000&#038;bg1=FFFFFF&#038;f=ifr&#038;MarketPlace=IN&#038;ServiceVersion=20070822&#038;WS=1&#038;ID=8042_ProductLink&#038;Operation=GetProductLink&#038;\" style=\"width:120px;height:240px;\" scrolling=\"no\" marginwidth=\"0\" marginheight=\"0\" frameborder=\"0\"><\/iframe>\n<\/div>\n<p><strong>Instruction No. 13\/2013 [F. NO. 225\/107\/2013\/ITA.II] dated 20.09.2013<\/strong><\/p>\n<p>To,<\/p>\n<p>All Chief Commissioners of Income-tax<br \/>\nAll Directors-General of Income-tax<\/p>\n<p>Sir\/Madam,<\/p>\n<p><strong>Subject: Compulsory Manual Selection of cases for scrutiny during the F. Yr. 2013-14 &#8211; regd:<\/strong><\/p>\n<p>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:-<\/p>\n<p>2. In Para 3, after clause (i), following clause(s) have been inserted:-<\/p>\n<p>(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.<\/p>\n<p>(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.<\/p>\n<p>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.<\/p>\n<p>Rohit Garg,<\/p>\n<p>Deputy-Secretary to the Government of India<\/p>\n","protected":false},"excerpt":{"rendered":"<p>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 <a href=\"http:\/\/www.itatonline.org\/info\/index.php\/cbdt-criteria-for-selection-of-scrutiny-cases-in-fy-2013-14\/\">Instruction No. 10 of 2013 dated 05.08.2013<\/a>. The scrutiny norms have been made public pursuant to the directions of the Delhi High Court in <strong><a href=\"http:\/\/itatonline.org\/archives\/index.php\/joginder-pal-gulati-vs-osd-cpio-delhi-high-court-department-must-make-income-tax-return-scrutiny-guidelines-public\/\">Joginder Pal Gulati vs. OSD \u2013 CPIO<\/a><\/strong><\/p>\n<div class=\"read-more\"><a href=\"https:\/\/itatonline.org\/info\/cbdt-modifies-norms-for-compulsary-scrutiny-of-cases-in-fy-2013-14\/\">Read more &#8250;<\/a><\/div>\n<p><!-- end of .read-more --><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1,7],"tags":[],"class_list":["post-2822","post","type-post","status-publish","format-standard","hentry","category-all-information","category-others"],"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/info\/wp-json\/wp\/v2\/posts\/2822","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/info\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/info\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/info\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/info\/wp-json\/wp\/v2\/comments?post=2822"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/info\/wp-json\/wp\/v2\/posts\/2822\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/info\/wp-json\/wp\/v2\/media?parent=2822"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/info\/wp-json\/wp\/v2\/categories?post=2822"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/info\/wp-json\/wp\/v2\/tags?post=2822"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}