Registration verification powers expanded to require documents and permit cancellation where activities negate exemptions or other-law non-compliance. Amendment empowers the assessing officer to call documents and information to verify genuineness of trust activities and compliance with material requirements of any other law, and authorises the Principal Commissioner or Commissioner to cancel registration where activities negate applicability of income-exclusion provisions or where non-compliance with other-law requirements is established by an undisputed or final order.
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 verification powers expanded to require documents and permit cancellation where activities negate exemptions or other-law non-compliance.
Amendment empowers the assessing officer to call documents and information to verify genuineness of trust activities and compliance with material requirements of any other law, and authorises the Principal Commissioner or Commissioner to cancel registration where activities negate applicability of income-exclusion provisions or where non-compliance with other-law requirements is established by an undisputed or final order.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.