The Central Board of Direct Taxes (CBDT), Ministry of Finance, has compiled details of approvals/rejections issued by its ITA-I Division for facilitating verification of deduction/exemption claims by the Centralised Processing Centre (CPC). The compilation covers approvals under Section 2(43) of the Income-tax Act, 2025, exemption notifications relating to Section 10(46) of the Income-tax Act, 1961 and corresponding provisions of the Income-tax Act, 2025, as well as a case relating to Section 11(1)(c) of the Income-tax Act, 1961. The summary records the relevant PAN, notification/order number, approval status and applicable Assessment/Tax Years.
Progressive Electoral Trust approved for Tax Years 2026-27 to 2028-29
CBDT, vide F. No. 300173/25/2026-ITA-I, Order dated August 28, 2026, has approved Progressive Electoral Trust (PAN: AAHCP5468K) as an electoral trust under Section 2(43) of the Income-tax Act, 2025, read with the Electoral Trusts Scheme, 2013. The approval shall remain valid for Tax Years 2026-27 to 2028-29, subject to the prescribed conditions and possible modification or withdrawal in accordance with the governing provisions.
The approval is subject to detailed safeguards, including compliance with Rule 289 of the Income-tax Rules, 2026. The Trust is required to distribute contributions only to political parties registered under Section 29A of the Representation of the People Act, maintain prescribed books and records, comply with audit and reporting requirements and furnish the contribution report to the Election Commission of India.
Notification No. 103/2026: Haryana State Board of Technical Education
Vide Notification No. 103/2026 dated August 3, 2026, the Central Government has notified Haryana State Board of Technical Education (HSBTE), Panchkula (PAN: AAAGT0008A) for exemption in respect of its specified income under Section 10(46) of the Income-tax Act, 1961. The exemption has been made applicable for Assessment Year 2024-25, subject to prescribed conditions.
The specified income includes Government grants, assignments and contributions, prescribed fees, royalties and charges, donations/endowments, income from securities/property and interest on bank deposits. The notification also stipulates that HSBTE shall not engage in commercial activity and must comply with the prescribed return-filing requirements.
Notifications No. 104/2026 and 105/2026: District Legal Services Authority, Charkhi Dadri
CBDT has provided continuity of exemption to District Legal Services Authority, Charkhi Dadri (PAN: AAAGD1414N) through two notifications covering the transition between the old and new income-tax regimes.
Under Notification No. 104/2026 dated August 3, 2026, its specified income has been notified under Section 10(46) of the Income-tax Act, 1961 for Assessment Years 2023-24 to 2026-27. The covered income includes specified grants, Government donations, amounts received pursuant to court orders, recruitment application fees and interest on bank deposits.
Further, vide Notification No. 105/2026 dated August 3, 2026, the Authority has been notified under Schedule III [Table: Sl. No. 36] read with Section 11 of the Income-tax Act, 2025, for Tax Year 2026-27. The notification is subject, inter alia, to the Authority not engaging in commercial activity and complying with the return-filing requirements under the new Act.
Notifications No. 106/2026, 107/2026 and 108/2026: Noida Special Economic Zone Authority
A set of three notifications covers the exemption available to Noida Special Economic Zone Authority (PAN: AAALN0639A). Notification No. 106/2026 dated August 4, 2026 covers Assessment Years 2019-20 to 2023-24, while Notification No. 107/2026 dated August 4, 2026 covers Assessment Years 2024-25 to 2026-27, both under Section 10(46) of the Income-tax Act, 1961. Notification No. 108/2026 dated August 4, 2026 extends the corresponding treatment under the Income-tax Act, 2025 for Tax Years 2026-27 and 2027-28. The CPC verification matrix records all three notifications as approved.
The specified income broadly comprises lease rent, interest on FDRs, permit and identity-card receipts, allotment fees, auction/bid amounts for vacant plots or buildings, transfer charges, building-plan related fees, site-usage charges and receipts from sale of miscellaneous scrap/waste. The Authority is required to satisfy the conditions prescribed in the respective notifications.
Notifications No. 109/2026 and 110/2026: Odisha Joint Entrance Examination Committee
The Odisha Joint Entrance Examination Committee (PAN: AAAGO0158G) has similarly been covered through two notifications. Notification No. 109/2026 dated August 4, 2026 provides exemption for Assessment Year 2026-27, whereas Notification No. 110/2026 dated August 4, 2026 covers Tax Years 2026-27 to 2029-30 under the corresponding provisions of the Income-tax Act, 2025. Both are reflected as approved in the CPC verification compilation.
The specified income comprises examination fees collected from candidates, counselling and application-processing fees, and interest earned on bank deposits, subject to compliance with the prescribed conditions, including non-engagement in commercial activity.
Notifications No. 112/2026 and 113/2026: District Legal Service Authority, Panchkula
In the case of District Legal Service Authority, Panchkula (PAN: AAAGC0054R), Notification No. 112/2026 dated August 11, 2026 covers Assessment Years 2023-24 to 2026-27 under Section 10(46) of the Income-tax Act, 1961, while Notification No. 113/2026 dated August 11, 2026 covers Tax Year 2026-27 under the corresponding exemption framework of the Income-tax Act, 2025. The CPC compilation reflects both notifications as approved. This notification pair is also independently reported in contemporary tax-law listings.
The exemption relates to specified receipts such as grants from legal-services authorities and Government, amounts received pursuant to court orders, recruitment application fees and interest on bank deposits, subject to compliance with the conditions laid down in the respective notifications.
Important clarification in IITK Foundation case — Section 11(1)(c) approval held not required
The compilation also records the case of IITK Foundation for Medical Research & Technology (PAN: AAGCI0032D) under F. No. 180/9/2025-ITA-I dated August 11, 2026 as a “Rejection u/s 11(1)(c)”. However, the detailed CBDT communication contains an important clarification.
CBDT noted that the Foundation had incurred expenditure of ₹8.52 lakh outside India, but the corresponding services were brought to India and applied in India towards the charitable objects for which the Foundation is registered under Section 12A. On the facts of the case, CBDT concluded that such expenditure falls within Section 11(1)(a) rather than Section 11(1)(c) of the Income-tax Act, 1961. Consequently, CBDT approval under Section 11(1)(c) was held to be not required. Thus, the entry described as “rejection” should be understood in the context of the approval application under Section 11(1)(c), rather than as a finding that the underlying charitable application of income was ineligible.
The List can be accessed at: https://www.incometaxindia.gov.in/documents/d/guest/verification-of-claim-of-deduction-exemptions-pdf
