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Shifting of IT cases to Kolkata resented

By Staff Reporter
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GUWAHATI, Jan 19 � The Income Tax (IT) Department has shifted all NE region cases relating to the grant of approval under Section 12A, approval in regard to donations under Section 80G and assessment cases of charitable organisations to Kolkata, making the NE people connected with such cases vulnerable to harassment.

The IT Department, vide three notifications � Notification No SO 2754(E) dated 22/10/2014, Notification No SO 2752 (E) dated 22/10/2014 and Notification No SO 2911 (E) dated 13/11/2014, has shifted all cases relating to 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, under which people or organisations can claim or seek to claim exemption from income tax, to Kolkata jurisdiction.

The Income Tax Appellate Tribunal Tax Bar Association has urged the Chairman, Central Board of Direct Taxes (CCBDT) of the Ministry of Finance to initiate steps for mitigation of the hardships of people of the north eastern states who are claiming IT exemptions under the above provisions.

In its letter to the CCBDT, the association said the provisions of the Act � 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 clearly indicate the government policy to encourage charitable activities to bring succour to the needy citizens. But the effect of the above notifications, the association said, would run counter to such policies by being less inclusive and less assessee-friendly.

It said the aforesaid notifications would cause great hardships to the people engaged in charitable purposes. Such persons obviously are not in a position to incur huge administrative expenses for various compliances under the law if they are required to travel to distant Kolkata and Siliguri in West Bengal from some of the remotest areas of the country.

It may be mentioned that for even a minor compliance, such as furnishing details under the Act, travels involving more than a thousand kilometres would be required. Besides, staying at such distant places would also be cumbersome. It is also pertinent to mention that on a conservative estimate there may be about 8,000 to 10,000 NGOs in the NE availing benefits of the above provisions of the Income Tax Act, said the association.

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Shifting of IT cases to Kolkata resented

GUWAHATI, Jan 19 � The Income Tax (IT) Department has shifted all NE region cases relating to the grant of approval under Section 12A, approval in regard to donations under Section 80G and assessment cases of charitable organisations to Kolkata, making the NE people connected with such cases vulnerable to harassment.

The IT Department, vide three notifications � Notification No SO 2754(E) dated 22/10/2014, Notification No SO 2752 (E) dated 22/10/2014 and Notification No SO 2911 (E) dated 13/11/2014, has shifted all cases relating to 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, under which people or organisations can claim or seek to claim exemption from income tax, to Kolkata jurisdiction.

The Income Tax Appellate Tribunal Tax Bar Association has urged the Chairman, Central Board of Direct Taxes (CCBDT) of the Ministry of Finance to initiate steps for mitigation of the hardships of people of the north eastern states who are claiming IT exemptions under the above provisions.

In its letter to the CCBDT, the association said the provisions of the Act � 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 clearly indicate the government policy to encourage charitable activities to bring succour to the needy citizens. But the effect of the above notifications, the association said, would run counter to such policies by being less inclusive and less assessee-friendly.

It said the aforesaid notifications would cause great hardships to the people engaged in charitable purposes. Such persons obviously are not in a position to incur huge administrative expenses for various compliances under the law if they are required to travel to distant Kolkata and Siliguri in West Bengal from some of the remotest areas of the country.

It may be mentioned that for even a minor compliance, such as furnishing details under the Act, travels involving more than a thousand kilometres would be required. Besides, staying at such distant places would also be cumbersome. It is also pertinent to mention that on a conservative estimate there may be about 8,000 to 10,000 NGOs in the NE availing benefits of the above provisions of the Income Tax Act, said the association.