Provident fund recognition withdrawal requires non-compliance grounds and prior opportunity to show cause.

Recognition of a provident fund may be withdrawn by the Chief Commissioner or Commissioner if the fund no longer satisfies the conditions in Part A of the Fourth Schedule to the Income-tax Act, 1961, or if the exemption under section 17 of the Employees Provident Fund and Miscellaneous Provisions Act, 1952 is withdrawn. Before withdrawal, the employer and trustees must be given an opportunity to show cause.

---

---

---