Cancellation of charitable registration extended to entities with prior pre amendment registrations; Commissioner may cancel after hearing. 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.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Cancellation of charitable registration extended to entities with prior pre amendment registrations; Commissioner may cancel after hearing.
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.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
TaxTMI 
