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<h1>Tax authority must verify registration applications, give hearing, decide in six months, cancel registrations; section ceased 1 Apr 2021</h1> A tax authority must, on application for a trust or institution's registration, seek documents and inquiries to verify genuineness of activities and statutory compliance, and after satisfaction either register or refuse registration in writing, giving the applicant a reasonable opportunity to be heard. Pending applications were transferred to specified officers by a set date. Orders on applications must be issued within six months of receipt. The authority may cancel registration if activities are not genuine or contravene applicable laws or if income-exclusion provisions cease to apply, subject to hearing and proof of reasonable cause. The section ceased to apply from 1 April 2021.