Gram: RED CROSS ‘THROUGH HUMANITY TO PEACE Fax :0522-2625159 Lies Indian Red Cross Society + Chairman U.P. STATE BRANCH ‘Red Cross Bhawan” (CONSTITUTED UNDER ACT XV OF 1920) Raja Nawab Ali Road Dr. Shyam Swaroop President ‘Opp Kaiserbagh Bus Station, General Secretary ILE.THE GOVERNOR OF UP Ref NoIRCS/.... 3A. ‘forenfrantt / see, foren Were UAT, org — as ay faa: fran arer 3 wR We area aPan 1961 3 seri oH oP ara OS wee 4) were, are) vigae afte, sear wors thre, wea gearer, ae Rech FoF io St/ 2504/14/08. ¥/ 3002 Feaias 24002015 wer Wert AE: SO WHOM ama, wel we, agerica wie genoa, we feet & va Ho ‘flo /25088 /1 /os—mrgta /5014~5048 fetta: 25/26.11.2010 TT frown, Gre BF v-1), care excpr, for Harera, wore faurr ag fect & va Ho WHA, 176/04 /2000-S1E C1. <1, fale 24092010, Tate THEA 176/04/2000-ms Cf t-1, feriw 24092010 Ta wails WHT, 176/04/2009-s18 Zt 1, fexiw 19.05.2010 FI BAT wfeat @ aa) Mare FR Vee SAGA Sra Srl A Sq Fo GT VE-e! ree omen sey & Re Stam were A onl aefiaeer saftenfea ay AER wee BY Ge oral what element Ba afer GK I HE FR | aera UZ (S10 Warr Fw) wis: 2395 aria : 18 REGISTERE! so dx ye, Hyer aie, efter teers Teel, Wea Gere, AE feel i Sas wa wo T/25084 /1 /08-TH-T-3062, Feat 24092018 & wre A ariel Hcy be (S10 ear Fw) aerate hissPudian Wed Cross Soariet (CONSTITUTED UNDER ACT XV OF 1920) Be THROUGH HUMANITY TO PEACE ds ee Telefax 1 91-11-23717454 Headquarters Phones : (PBX Lines) 23716441, 42, 43 4, RED CROSS ROAD Website: ynmwindianredcross.070 NEW DELHI - 110 001 Email: iros@indianredoross.org No. G/25084/1/08-F&A 6 62— qyepterber, 2015 Dr. Shyam Swaroop Honorary Secretary Uttar Pradesh State Branch Indian Red Cross Society, Raja Nawab Ali Road aes Lucknow 226001 Sub : All State and District Branches to have their own PAN and registration under Section-12AA of Income Tax Act, 4961 and not to use the PAN/TAN numbers of IRCS(NHQ). Dear Sir, aye Your kind attention is invited to this office letter No. G/25048/1/08-Finanoe/5014- 5048 dated 26/11/2010 along with CBDT letter dated 24” September 2010, copies ‘of which are enclosed again. It was clarified therein that all State and District Or nches of IRCS are distinct and separate enities for the purpose of Income Tax Act, 1961. 2, Therefore, if any branch desires to avail of any tax exemption, it has to seek F registration under sections 12A, 12AA, 80G elo. separately, in case itis already not registered under that section. Further this lee Wee ‘also uploaded on the website in news column on 1% February, 2011 and 25" May, 2010, copies of the same are iso enclosed. Therefore, each branch will need to ‘apply for PANITAN numbers to their local income tax authorities. 3, Therefore, use of PAN/TAN number of IRCS(NHQ) by any State or District Branch for any transaction whatsoever, is in violation of the provisions of Income Tax Act and thus very strictly illegal. 4, Further, in the NHQ IT assessment proceedings of the AY. 2012-13, the Bernt Director of Income Tax (E), Trust Circle-ll has given documents of AIR, i3 & AS 26-which are mainly related to I" 7* branches (i.e. branches are using Head Quarter PAN & TAN numbers). The IRCS (NHQ) has no course other than disowning these transactions, as the transactions have not been done by NHQ and the branches should not have used the PAN/T “AN numbers in view of in view of our letter of 26.11.2010.22 5. IRCS(NHQ). is receiving regularly form no 16A (TDS) of -IRCS branches which are using Head Quarter PAN number and we are not claiming the same in our IT Return because these transactions are not appearing in our books of accounts. If any State/District Branch is using the PANITAN of IRCS(NHQ), they do it at their own risk as such transaction is not legal and they are not authorized to use the PAN/TAN of NHQ. 6. __ In view of above, especially in view of the facts mentioned in para 1 abéve, the State Branches are once again requested not to use IRCS NHQ’s, PAN & TAN numbers in any of their transactions and they should apply for their ovin PAN/TAN numbers separately. They are also requested to inform and suitably inform the District Branches. Receipt of this letter may kindly be acknowledged. (Dr. Veer Bhushan) Joint Secretary Thanking you, fully, Encl: as aboveprep’ ~ ' | Sept soak 25" November 2010 No. G125048/4/08-Finance 2e)iij Dear Kindly refer to my earlier letter of even number dated 28 7 3 June 2010 with Which a copy of letter no. F.No.176/04/2009-ITA-1 dated 19” May 2010 issued by CEDT wes forwarded to you. In this letter, the CBDT had clarified that all branch commitiees of the IRCS may be treated as separate entities under the Income Tax ‘Act, 1961 provided they. seek registration under section 12A and 80G as separate bodies from their respective jurisdictional officers. However, that was interpieted differently by the Assessing Officer. IRCS (NHQ) again took up the matter with the CBDT for correct interpretation of the aforeseid letter dated 19" May 2010. 2. The CBDT, Department of Revenue, Ministry of Finance has now again clarified Jide letter No. 176/04/2009.|TAI dated 24" September 2010 thal the Head Office 2nd the branches are to be treated as distinct and separate entities for the purpose ef the Income Tax Act, 1961. Therefore, if any branch desires to avail of exemption under section 11, it has to seek registration under section 12AA separately, in case it is already not registered under that section. 3. It has also been clarified that the earlier direction for consolidation of account issued by the Board vide their letter dated 21.07.1994 is no longer valid and has been superseded 4. A copy of the letter dated 24" September 2010 of CBDT, Department of Revenue, Ministry of Finance is enclosed for your records. Ge ly, at br 1S. P'Agarwal)- Encl. as above To: All state branches ( by name} CyF.No.176/04/2009-ITA-I Government of India Ministry of Finance Department of Revenue Central Board of Direct Taxes New Delhi, the 24% September, 2010. Director General of Income Tax (Exemptions), Aayakar Bhawan, Laxmi Nagar District Centre, Delhi -110 092. Request for clarification with regard to the status of branches of Subject: Indian Red Cross Society set up under the Indian Red Cross Society Act, 1970 - whether they exist as a separate legal person. Siz, made to-your letter No DGITIE}/2010-2011 dated 17.9.2010 on above subject. From para No. 3 of your letter, it is seen that Board's clarification issued vide letter of even no. dated 19.5.2010 have been interpreted by the Assessing Officer (AO) to mean that until and untess the branches seek registration under Section 12A and 80G till then the branches will not be considered as separate units and it will be part and parcel of the main branch. Reference may: kindly be 2. In this connection, it is hereby clarified that Board's clarification dated 49.5.2010 was not intended to mean the above. The Head Office and the branches are to be treated as distinct and separate entities for the purposes of the Income Tax Act, 1961. Therefore, if any branch desires to avail of exemption under Section 11 it has to seek registration under Section 12AA Separately in case it is already not registered under that section. The action in this regard will be taken by DIT{Exemption) or CIT having territorial jurisdiction over the branch. For removal of doubts, if any, it is reiterated that the exemption under Section 11 in the case of the Head Office {which is a tity) is not subject to the condition that it has to distinct and separate ent produce evidence of registration under Section 12A in respect of all the ‘ranches. ¢ further informed that the earlier direction for consolidation of 3. Iti ward vide letter dated 21.7.1994 is no longer valid and account issued by the Bo: has been superseded. 4, This issues with the approval of Chairman CBDT Yours faithfully, (RAMAN CHOPRA) Director (ITA-I) ‘Telefax: 23092107. CopyTo : ne Indian Red Cross Societyhe Pe 01.02.2014 status of Branches of Indian Red Cross Society setup under Indian Red Cross Society Act 1970- whether they exist as a separate legal person” - Clarification by CBDT Cantral Board of Direct Taxes, Department of Revenue, Ministry of finance has issued 2 clarification Se 24th September 2010 in respect of the status of the IRCS branches set up under the IRCS Act of 1920. tenes been clarified that the Head Office and the branches are to be treated as distinct and separate ‘entities for the purpose of the Income Tax Act 1961. More “Status of Branches of Indian Red Cross Society setup under Indian Red Cross Society Act 1970 - whether they exist as a separate legal person” - Clarification by CBDT. Ministry of finance has issued a clarification Central Board of Direct Taxes, Department of Revenue, IRCS branches set up under the IRCS Act of ‘on 24th September 2010 in respect of the status of the 1920. ranches are to be treated as distinct and separate 161. Therefore if any branch desires to avail of 2 AA separately, in case it is It has been clarified that the Head Office and the br entities for the purpose of the Income Tax Act 19 exemption under section 11, it has to seek registration under section 1 already not registered under that section. Ithas also been clarified that the eartier direction for consolidation of accounts issued by the board vide their letter dated 21.07.1994 is no longer vatid and has been superseded. Earlier CBDT in its letter dated 19th May 2010 had mentioned that all branch committees of the IRCS Tray be treated as separate entities under the Income tax Act 1961 provided that they sect registration under section 12 A and 80G as separate bodies from theit respective jurisdictional THinere. However, that was interpreted differently by the assessing officer(s). The revised order has cee Jed after the National Headquarters took the matter with CBDT for correct interpretation of this letter. Please click here for more informationpnennwrs < i / Branches : Separate Legal Entities 25.05. 2010 oi Department of Revenile, Central Board of Direct Taxes, Ministry of Finance, Government of india has ey aera er that all branch committees of the Indian Red Cross Society may be treated as separa / clarified that the Income Tax Act 1961 provided that they seek registration under Section 124 and $06 as separate bodies from their respective jurisdictional officers. More| | 1 | te F.ko.s76/9«]2008-a-1 Government of indie intr of Fingeice mf of Rove ‘onal Board of Direct Taxes ewe Deh, he 196 May, 29:0. Indian Red Crone Sociew, 4, Red Crass Road, ow Deine 10001, abject: Requen fo clasicatlon with regard io the axatus of _ braces of Indl Rd Croes Sane ec up under tho Resta od Gree soiegy act 1970 whethor ey we, nese epo eg pra Reforence may Sndly be made to Your representation delist 124.7.9008 8 above eubject. - 2.1m tis conneaton, t am directed 40 iors tant after 20. Zeamtnaon of he ease in coagulation with Miniotey of Lew, i Deon doaided tht ll brech communes ofthe IRCS may be pena aa ocpafvic ontides under the tncuae Tax Act 1661 Provided shat toey eco reistrasen under Section 194 ard 600 a8 Riparate bodies fom tir reepectvejuredetions offers. Tike Condition would alao be applicable to the Aeodquertors which Genie be reaponsible fr the income expendioue directly celetae ikem “Further all statutory prowsons relating to fllag'of ‘eden cuties would be eppliceble for the Gnancial year for Cricut tansy enaans se nti ee Decca tial 98092107, Copy i: ‘AL OGATT /DGHT (Exesnstor, New Dei (mtaman cHtoPrRA) Dicvsne (MH