Registration cancellation of charitable trusts: specified violations trigger inquiry and potential cancellation with a prescribed statutory timeframe. The substituted provision empowers the Principal Commissioner or Commissioner to call for documents or make inquiries where specified violations, a ... Summary
Registration cancellation of charitable trusts: specified violations trigger inquiry and potential cancellation with a prescribed statutory timeframe.
The substituted provision empowers the Principal Commissioner or Commissioner to call for documents or make inquiries where specified violations, a reference from the assessing process, or risk selected cases arise, and after affording a reasonable opportunity of hearing to pass a written order cancelling registration for the relevant and subsequent years or refusing cancellation, forwarding the order to the Assessing Officer and the trust; it defines the list of specified violations and requires the order to be passed within six months from the end of the quarter in which the first notice is issued.
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