Registration cancellation procedure for trusts: Commissioner may inquire and cancel or refuse registration after hearing under amended rules.

Where registration or provisional registration of a trust or institution has been granted and subsequently the Principal Commissioner or Commissioner detects one or more specified violations, receives a reference from the Assessing Officer, or selects the case under the Board's risk management strategy, he shall call for documents or make inquiries, and after affording a reasonable opportunity of being heard, pass a written order either cancelling registration for that previous year and subsequent years if satisfied a specified violation occurred, or refusing cancellation if not satisfied, and forward the order to the Assessing Officer and the trust or institution.

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