Registration cancellation for trusts where activities fall under section 13(1), subject to proof of reasonable cause. The amendment empowers the Principal Commissioner or the Commissioner to cancel registration of trusts or institutions registered under clause (b) of sub section (1) or earlier under section 12A when their activities are carried out so that sections 11 and 12 do not apply to whole or part of income by operation of the disqualifying provision; cancellation must be by written order but shall not be made if the trust or institution proves there was a reasonable cause for the activities being conducted in that manner.
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.
Registration cancellation for trusts where activities fall under section 13(1), subject to proof of reasonable cause.
The amendment empowers the Principal Commissioner or the Commissioner to cancel registration of trusts or institutions registered under clause (b) of sub section (1) or earlier under section 12A when their activities are carried out so that sections 11 and 12 do not apply to whole or part of income by operation of the disqualifying provision; cancellation must be by written order but shall not be made if the trust or institution proves there was a reasonable cause for the activities being conducted in that manner.
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