Trust registration procedure mandates inquiries and timelines, allowing provisional registration and cancellation for non genuine activities. Section 12AB establishes a procedure for fresh registration of trusts and institutions: the Commissioner may register straightforward applications for a fixed term; for other applications he may call for documents and inquiries to verify the genuineness of activities and compliance with other laws, then register for a term or reject and cancel after a hearing; some applications receive provisional registration. The section prescribes timelines for decisions, deems certain pending applications to be provisional on commencement, and permits cancellation where activities are not genuine or where non compliance or conduct negates exemption applicability, subject to a hearing.
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Provisions expressly mentioned in the judgment/order text.
Trust registration procedure mandates inquiries and timelines, allowing provisional registration and cancellation for non genuine activities.
Section 12AB establishes a procedure for fresh registration of trusts and institutions: the Commissioner may register straightforward applications for a fixed term; for other applications he may call for documents and inquiries to verify the genuineness of activities and compliance with other laws, then register for a term or reject and cancel after a hearing; some applications receive provisional registration. The section prescribes timelines for decisions, deems certain pending applications to be provisional on commencement, and permits cancellation where activities are not genuine or where non compliance or conduct negates exemption applicability, subject to a hearing.
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