Law:

Section:

Section 10(23C) of the Income-tax Act, 1961 - Charitable/religious For assessment years 1999-2000 to 2000-01, Director General of IT (Inv.) had no power to rescind approval granted by CBDT as CBDT was prescribed authority for said assessment years [Assessment years 1999-2000 to 2007-08] [In favour of assessee] Maharashtra Academy of Engineering & Educational/Research v. Director General of Income-tax (Investigation) [2009] 226 CTR (Bom.) 408 From a reading of rule 2CA of the Rules, it would be clear that in respect of application received prior to 3-4-2001, the prescribed authority under sub-clauses (vi) and ( via) of clause (23C) of section 10 shall be CBDT constituted under the Central Board of Revenue Act. In section 10(23C), the expression used is 'prescribed authority'. Prescribed authority is not defined under the Act. Under the rules framed the prescribed authority has been defined for the purpose of sub-clauses (vi) and (via) as the Chief Commissioner or Director General, and in respect of applications received prior to 3-4-2001, as CBDT. There is also a proviso to sub-rule 2CA(1A) which sets out that in respect of application received prior to 3-4-2001 where no order has been passed granting approval or rejecting the application as on 31-5-2007, the prescribed authority under sub-clauses (vi) and (via) of clause ( 23C) of section 10 shall be the Chief Commissioner or Director General. Where the approval to the petitioner-institution was granted on 9-3-2004 and the application was made on 30-3-1999, it would be CBDT which would be the prescribed authority to grant the application and also to consider, review or recall the order insofar as the assessment years 1999-2000 to 2000-01 were concerned. Having held that the prescribed authority was CBDT for the years 1999-2000 to 2000-01, the authority to pass the order reviewing grant of permission would be CBDT. Once a power is conferred by the Act and the rules, it is only that authority, who has been conferred power under the Act and the rules, who alone can assume jurisdiction. Merely because in the reply to the show-cause notice, an objection was not raised, would not confer power on an authority…

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