|FORM NO. 43 for Appeal against Refusal to Approve From a Superannuation Fund. FORM NO. 43 may be signed by the trustee of the fund or any other person authorized in this behalf. Appeal paper should be preferably being sent in duplicate so that one copy can be sent by the board of chief commissioner or commissioner’s comments expeditiously.|
An appeal under sub-rule (1) of rule 8 of Part B of the Fourth Schedule shall be made in Form No. 43 and shall be verified in the manner indicated therein and shall be accompanied by a fee of rupees one hundred.
FORM NO. 43
|[See rule 97]|
|Appeal against refusal to approve or withdrawal of approval from a superannuation fund|
|Central Board of Direct Taxes,|
|The petition of |
, employer(s) carrying on business or profession
|Your petitioner(s) applied to (obtained sanction from) the Chief Commissioner or Commissioner of Income-tax under rule 4(1)/2(1) of Part B of the Fourth Schedule to the Income-tax Act, 1961, for approval of the superannuation 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 The Chief Commissioner or Commissioner of Income-tax has refused approval (withdrawn approval) for the reasons stated in his order dated|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 Commissioner or Commissioner of Income-tax to accord approval/continue the approval.
GROUNDS OF APPEAL
Address of the appellant