Provisional registration for trusts and institutions allowed, subject to cancellation after hearing for incomplete or false applications. Where the tax authority is not satisfied on an application for registration of a trust or institution, it may, after affording a reasonable opportunity of ... Summary
Provisional registration for trusts and institutions allowed, subject to cancellation after hearing for incomplete or false applications.
Where the tax authority is not satisfied on an application for registration of a trust or institution, it may, after affording a reasonable opportunity of being heard, pass a written order rejecting the application and, in specified cases, cancelling its registration; applications made under designated items may be provisionally registered for three years, and applications that are incomplete or contain false or incorrect information are expressly made a ground for adverse action.
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