FORM NO. 56D
[See rule 2CA]

Application for grant of exemption or continuance thereof under section
10(23C)(vi) and (via) for the year

1. Name and address of registered office of the
University or other educational institution or the
hospital or other medical institution referred to in subclause
(vi) or sub-clause (via) of clause (23C) of
section 10.
2. Legal status, whether trust, registered society/others.
Please enclose a copy of the certificate of
registration/relevant document evidencing legal status.
3. Objects of the university or other educational institution
or hospital or other medical institution referred to
in serial number 1.
4. Names and addresses of the trustees/office bearers
5. Geographic area over which the activities of the
university or other educational institution or hospital
or other medical institution referred to in serial number
1 are performed. [Enclose details of work done in
different places with addresses of branch offices and
names and addresses of office bearers in these places].
6. Enclose copies of memorandum of association, articles
of association, trust deed, rules/regulations of the
university or other educational institution or hospital
or other medical institution referred to in serial number
1.
7. Enclose copies of audited accounts and balance sheets
for the last three years along with a note on the
examination of accounts and on the activities as
reflected in the accounts and in the annual reports with
special reference to the appropriation of income
towards objects of the university or other educational
institution or hospital or other medical institution
referred to in serial number 1.
8. Has the university or other educational institution or
hospital or other medical institution referred to in
serial number 1 received any donations from a foreign
country to which provisions of Foreign Contribution
(Regulation) Act, 1976, applies? Give details.
9. Give assessment particulars :—
(i) Ward/Circle of jurisdiction and the last
income returned and assessed with permanent
account number/GIR number.
(ii) Is the income exempt under section 11?
(iii) Is any recovery of tax, etc., outstanding
against the university or other educational
institution or hospital or other medical
institution referred to in serial number 1?
(iv) Whether any penalties have been
initiated/levied?
10. Total income including voluntary contributions, if any,
of the university or other educational institution or
hospital or other medical institution referred to in
serial number 1 for the previous year relevant to the
[ITR62; 16,1] Printed from Taxmann’s Income-tax Rules, 2007
assessment year for or from which the exemption is
sought.
11. Amount of income referred to above that has been or
deemed to have been utilized wholly and exclusively
for the objects of the university or other educational
institution or hospital or other medical institution
referred to in serial number 1 (income deemed to have
been utilized shall have the meaning assigned to in
sub-sections (1) and (1A) of section 11).
12. Amount accumulated for the objects mentioned in
column 3 above.
13. (i) Details of modes in which the funds of the
university or other educational institution or
hospital or other medical institution referred to
in serial number 1 are invested or deposited
showing the nature, value and income from the
investment.
(ii) Details of funds not invested in the modes specified in section 11(5) :
Sl.
No.
Name and address of the concern In the case of a
company, number and
class of shares held
Nominated value of
the investment
Income from the investment
1 2 3 4 5
14. (i) Is the university or other educational institution
or hospital or other medical institution referred
to in serial number 1 carrying on any business
(give details)?
(ii) Is the business incidental to the attainment of its
objects?
15. Details of nature, quantity and value of contributions
(other than cash) and the manner in which such
contributions have been utilized.
16. Details of shares, securities or other property purchased
by or on behalf of the university or other
educational institution or hospital or other medical
institution referred to in serial number 1 from any
interested person as specified in sub-section (2) of
section 13.
17. Whether any part of the income or any property of the
university or other educational institution or hospital
or other medical institution referred to in serial number
1 was used or applied, in a manner which results
directly or indirectly in conferring any benefit,
amenity or perquisite (whether converted into money
or not), on any interested person as specified in subsection
(3) of section 13? If so, details thereof.
18. Amount deemed to be income of the university or
other educational institution or hospital or other
medical institution referred to in serial number 1 if
sub-section (3) of section 11 is made applicable.
19. The income that would have been assessable if the
university or other educational institution or hospital
or other medical institution referred to in serial number
1 had not enjoyed the benefit of section 10(23C)(vi) or
(via).
[ITR62; 16,1] Printed from Taxmann’s Income-tax Rules, 2007
Certified that the above information is true to the best of my knowledge and belief.
Place
Date : Signature
Designation
Full Address
Notes :
1. The application form should be sent to the Chief Commissioner or Director General whom the Central Board
of Direct Taxes may authorise to act as prescribed authority for the purposes of sub-clause (vi) or sub-clause
(via) of clause (23C) of section 10 through the Commissioner of Income-tax or Director of Income-tax
(Exemptions) having jurisdiction over the university or other educational institution or hospital or other
medical institution referred to in serial number 1 of this Form. Four copies of the application form along with
the enclosures should be sent.
2. Copies of the following documents should be annexed :—
(i) Deed of trust/memorandum and articles of association/other documents evidencing legal status of
the enterprise;
(ii) a list of major office bearers including settlor/members of the Governing body;
(iii) a photocopy of the latest certificate under section 80G issued by the Commissioner of Income-tax, if
any;
(iv) true copies of the assessment orders passed for the last three years, if any;
(v) photocopy of communication from the Commissioner of Income-tax with reference to the
application of the trust/institution for a registration under section 12A, if any.
3. The applicant shall furnish any other documents or information as required by the Chief Commissioner or
Director General or any authority authorised by the Chief Commissioner or Director General.