Registration procedure for non-profit organisations requires Commissioner approval within a fixed timeframe and permits cancellation for non-genuine activities.

A non-profit organisation must apply to the Commissioner for registration; the Commissioner may call for documents, make inquiries, and must within six months either register or refuse registration after hearing the organisation. Registration is effective from the financial year of application. The Commissioner may cancel registration or withdraw approval if activities are not genuine, not in accordance with objects, or not compliant with applicable law, after affording an opportunity of being heard.

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