There is a well defined structure of authorities for
administering exempted organizations, Charitable Trusts,
Societies and Section 25 Companies. The provisions regarding
these exempted institutions are administered mainly by
Director General of Income Tax (E) and Directorates of
Exemption working under him in seven cities namely, Delhi,
Kolkata, Ahmedabad, Mumbai, Chennai, Hyderabad and
The other areas not covered under the jurisdiction of aforesaid seven Directorates are administered by the territorial Commissioners of Income Tax. The hierarchical structure for administration of these provisions is described as under:
The structure of authorities for exempted Institutions
1. The Central Government;
2. The Central Board of Direct Taxes;
3. The Director General of Income Tax;
4. The Director/Commissioner of Income Tax;
5. The Additional/Joint Director/Commissioner of Income Tax;
6. The Deputy/Assistant Director/Commissioner of Income Tax;
7. Income Tax Officer; and
8. The Inspector of Income Tax.
The above said structure clearly shows that, Commissioner of Income Tax (CIT) and other authorities, not working in directorates, also perform respective functions regarding exempted institutions in respect of their jurisdiction outside seven cities. In fact, the Act makes mention only of CIT. In order to fill this lacuna, the Board has authorized Director of Income Tax (Exemptions) [DIT(E)] to discharge all the functions of CIT in the aforesaid cities [as per Notification S.No. 880(E) dated 14.09.01]
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