**Executive Summary**
This notification, issued by the Central Board of Direct Taxes on March 24, 2026, grants income tax exemptions to the ‘CJM cum District Legal Services Authority, Fatehabad’ under Section 10(46) of the Income-tax Act, 1961. The exemption applies retrospectively for Assessment Years (AY) 2023-24 to 2025-26 and prospectively for AY 2026-27 to 2027-28. The Authority must adhere to specific reporting and operational conditions to maintain this status.
**Key Points / Main Content**
**Specified Exempt Income**
The notification identifies five specific types of income exempt from tax for the Authority:
* Grants received from the Punjab and Haryana High Court, the National Legal Services Authority (Central Authority), and the Haryana State Legal Services Authority.
* Grants or donations provided by the Central Government or the State Government of Haryana.
* Funds received through orders issued by the Court.
* Fees collected as recruitment application charges.
* Interest earned on deposits held in banks.
**Operational Conditions**
To qualify for and retain the exemption, the Authority must meet the following requirements:
* **No Commercial Activity:** The Authority is strictly prohibited from engaging in any form of commercial activity.
* **Consistency:** The nature of the Authority’s activities and the specified income must remain unchanged across the relevant financial years.
* **Statutory Filing:** The Authority must file its return of income as per the provisions of Section 139(4C)(g) of the Income-tax Act, 1961.
**Penalties and Withdrawal**
* Failure to comply with the prescribed conditions may result in the initiation of penal actions.
* Non-compliance allows the government to withdraw the tax exemption granted under Section 10(46).
**Applicability Period**
* The notification is deemed to apply to AY 2023-24, AY 2024-25, and AY 2025-26.
* It is further applicable to AY 2026-27 and AY 2027-28.
**Impact Analysis**
**CJM cum District Legal Services Authority, Fatehabad**
**Impact**
The Authority receives a significant financial benefit through the tax exemption of its primary income sources (grants, court-ordered amounts, and interest). However, it is now under strict regulatory oversight regarding its commercial activities and filing obligations.
**Action Required**
The Authority must ensure it does not engage in commercial ventures, maintains the status quo of its functional activities, and consistently files its income tax returns under the specified sections of the Act.
**Central Board of Direct Taxes (CBDT) / Income-tax Department**
**Impact**
The Department is responsible for monitoring the Authority's compliance with the exemption conditions. It retains the power to audit the Authority's filings and revoke benefits in cases of deviation.
**Action Required**
The Department must process the retrospective and prospective tax status of the Authority for the designated assessment years and monitor for any prohibited commercial activities.
Key Entities Referenced
CJM cum District Legal Services Authority, Fatehabad: The primary entity and local authority notified for tax exemption on specified income sources such as government grants, court-ordered amounts, and interest.
Income-tax Act, 1961: The central legislation (specifically Section 10(46)) providing the legal framework for the Central Government to grant tax exemptions to notified authorities.
Legal Services Authorities Act, 1987: The governing act under which the CJM cum District Legal Services Authority was constituted and receives its funding and grants.
Central Board of Direct Taxes (CBDT): The regulatory body under the Ministry of Finance responsible for administering direct tax laws and issuing this exemption notification.
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
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असाधारण
EXTRAORDINARY
भाग II—खण् ड 3—उप-खण्ड (ii)
PART II—Section 3—Sub-section (ii)
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 1469] नई दिल्ली, मगं लिार, माच ड24, 2026/चत्रै 3, 1948 13, 1947 26/पौष 17, 1947
No. 1469] NEW DELHI, TUESDAY, MARCH 24, 2026/CHAITRA 3, 1948 ss, 1947 /PAUSHA 17, 1947
जित्त मत्रं ालय
) रािस्ट्ि जिभाग(
) केंद्रीय प्रत्यक्ष कर बोड(ड
अजधसचू ना
नई दिल्ली, 24 माचड, 2026
का.आ. 1534(अ).—केंद्र सरकार आयकर अजधजनयम, 1961 (1961 का 43) की धारा 10 के खंड )46) द्वारा प्रित्त िजियों
का प्रयोग करते हुए, ‘सीिेएम सह जिला जिजध सेिा प्राजधकरण, फतेहाबाि )पैन: AAALC0934F), िो ‘जिजध सेिा प्राजधकरण
अजधजनयम, 1987’ (अजधजनयम सख्ं या 1987 का 39) द्वारा गठित प्राजधकरण ह,ै को जनम्नजलजखत जनर्िष्टड आय के संबंध में, उि खंड के
प्रयोिनों के जलए, अजधसूजचत करती ह,ै िो इस प्रकार ह:ै-
)क( पंिाब और हठरयाणा उच्च न्यायालय, केंद्रीय प्राजधकरण )अर्ाडत राष्ट्रीय जिजध सेिा प्राजधकरण( और राज्य प्राजधकरण
)अर्ाडत हठरयाणा राज्य जिजध सेिा प्राजधकरण( से जिजध सेिा प्राजधकरण अजधजनयम, 1987 के प्रयोिनों के जलए प्राप्त
अनुिान;
)ख( केंद्र सरकार या हठरयाणा राज्य सरकार से जिजध सेिा प्राजधकरण अजधजनयम, 1987 के प्रयोिनों के जलए प्राप्त
अनुिान या िान;
(ग( न्यायालय के आिेिानुसार प्राप्त राजि;
)घ( भती आिेिन िुल्क के रूप में प्राप्त िुल्क; और
(ङ( बैंक िमा राजियों पर अर्िडत ब्याि ।
2. यह अजधसूचना 'सीिेएम सह जिला जिजध सेिा प्राजधकरण, फतेहाबाि' की ितों के अधीन प्रभािी होगी।
2141 GI/2026 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
)क( दकसी भी प्रकार की िाजणजज्यक गजतजिजध में संलग्न नहीं होगा;
)ख( गजतजिजधयााँ और जनर्िडष्ट आय की प्रकृजत पूरे जित्तीय िषों के िौरान अपठरिर्तडत रहगे ी; और
(ग) आयकर अजधजनयम, 1961 की धारा 139 की उपधारा )4सी( के खंड )छ( के प्रािधान के अनुसार आयकर ठरर्डन
िाजखल करेगा।
2.1 इन ितों का पालन न करने पर आयकर अजधजनयम, 1961 के प्रािधानों के तहत िंडात्मक कारडिाई िुरू की िा सकती है और
अजधजनयम की धारा 10)46( के तहत िी गई छूर् िापस ली िा सकती ह।ै
3. यह अजधसूचना जित्तीय िष ड 2022-23 से 2024-25 के जलए प्रासंजगक जनधाडरण िषड 2023-24 से 2025-26 के जलए लागू
मानी िाएगी और जित्तीय िष ड2025-26 से 2026-27 के जलए प्रासंजगक जनधाडरण िषड 2026-27 से 2027-28 के जलए लागू होगी।
[अजधसूचना सं. 27 /2026 /फा. सं. 300196/61/2025-आईर्ीए-I]
हरिेि ससंह, अिर सजचि
व्याख्यात्मक ज्ञापन
यह प्रमाजणत दकया िाता ह ैदक इस अजधसूचना को [सीबीडीर्ी/आयकर जिभाग के समक्ष आिेिन दकए िाने के िषड से] भूतलक्षी प्रभाि
िेने से दकसी भी व्यजि पर प्रजतकूल प्रभाि नहीं पड़ रहा ह।ै
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 24th March, 2026
S.O. 1534(E).—In exercise of the powers conferred by clause (46) of section 10 of the Income-tax Act, 1961 (43
of 1961), the Central Government hereby notifies for the purposes of the said clause, ‘CJM cum District Legal Services
Authority, Fatehabad (PAN: AAALC0934F), an Authority constituted by the ‘Legal Services Authorities Act, 1987’
(Act No. 39 of 1987), in respect of the following specified income arising to the said Authority, as follows:-
(a) Grants received from the Punjab and Haryana High Court, Central Authority i.e. National Legal Services
Authority and State Authority i.e. Haryana State Legal Servies Authority for the purpose of the Legal
Services Authorities Act, 1987;
(b) Grants or donation received from the Central Government or the State Government of Haryana for the
purpose of the Legal Services Authorities Act, 1987;
(c) Amount received under the order of the Court;
(d) Fees received as recruitment application fee; and
(e) Interest earned on bank deposits.
2. This notification shall be effective subject to the conditions that ‘CJM cum District Legal Services Authority,
Fatehabad -
(a) shall not engage in any commercial activity;
(b) activities and the nature of the specified income shall remain unchanged throughout the financial years;
and
(c) shall file return of income in accordance with the provision of clause (g) of sub-section (4C) of section
139 of the Income-tax Act, 1961.
2.1 Failure to comply with these conditions may result in the initiation of penal actions under the provisions of the
Income-tax Act, 1961 and withdrawal of the exemption granted u/s 10(46) of the Act.
3. This notification shall be deemed to have been applied for assessment years 2023-24 to 2025-26 relevant for the
financial years 2022-23 to 2024-25 and shall be applicable for assessment year 2026-27 to 2027-28 relevant for the
financial year 2025-26 to 2026-27.
[Notification No. 27 /2026 /F. No. 300196/61/2025-ITA-I]
HARDEV SINGH, Under Secy.
Explanatory Memorandum
It is certified that no person is being adversely affected by giving retrospective effect [from the year of its application
made before the CBDT/ Income-tax Department] to this notification.
Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-110054.