Registration procedure for charitable trusts requires inquiry into genuineness and compliance, with time bound orders and cancellation safeguards.

The new provision prescribes a structured registration regime whereby the Principal Commissioner or Commissioner must register certain categories of trusts for specified fixed terms, call for documents and make inquiries to verify genuineness of activities and compliance with other laws before registering for a five-year term, provisionally register other applications for a limited term, treat specified pending applications as provisional on commencement, impose distinct statutory deadlines for issuing orders, and provide for cancellation of registration after affording a reasonable opportunity to be heard where activities are not genuine, not in accordance with objects, render tax-exempt provisions inapplicable, or where final adverse non-compliance under other laws is established.

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