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<h1>Cancellation of charitable registration extended to entities with prior pre amendment registrations; Commissioner may cancel after hearing.</h1> The amendment expands section 12AA(3) so that the Commissioner, after affording a reasonable opportunity of being heard, may cancel registration where a registered trust or institution's activities are not genuine or not in accordance with its objects, and also where the entity had obtained registration earlier under the pre-amendment form of section 12A; the amendment takes effect from 1st June, 2010.