FORM NO. 44
[See rule 111]
Appeal against refusal to approve or withdrawal of approval
from a gratuity fund
To
The Secretary,
Central Board of Direct Taxes,
New Delhi.
The petition of …………………………… employer(s) carrying on business or profession …………………………..
at …………………………..
Your petitioner(s) applied to (obtained sanction from) the Chief Commissioner or Commissioner of
Income-tax under rule 4(1)/[2(1)] of Part C of the Fourth Schedule to the Income- tax Act, 1961, for
approval of the gratuity fund maintained by him (them). The Chief Commissioner or Commissioner of
Income-tax has refused approval (withdrawn approval) for the reasons stated in his order dated
……………………… of which a copy is attached.
For the reasons set out below your petitioner(s) submit(s) that the fund should be (continued to be)
approved and pray(s) that the Central Board of Direct Taxes may be pleased to direct the Chief Commis-
.
sioner or Commissioner of Income-tax to accord recognitio n
continue the recognitio n
GROUNDS OF APPEAL
1.
2.
3.
etc.
We/I, ………………………….. the petitioner(s) named in the above petition, do declare that what is stated
therein is true to the best of our/my information and belief.
Date ……………
………………………………..
Signature
………………………………..
Address of the appellant
Notes :
1. Delete the inappropriate words or letters.
2. The appeal should be accompanied by a fee of rupees one hundred. It is suggested that the fee should be
credited in a branch of the authorised bank or a branch of State Bank of India or a branch of the Reserve
Bank of India after obtaining a challan from the Assessing Officer and the triplicate challan sent to the
Board with the appeal. The Board will not accept cheques, drafts, hundies or other negotiable instruments.