Registration cancellation of charitable trusts: specified violations trigger inquiry and potential cancellation with a prescribed statutory timeframe. The substituted provision empowers the Principal Commissioner or Commissioner to call for documents or make inquiries where specified violations, a reference from the assessing process, or risk selected cases arise, and after affording a reasonable opportunity of hearing to pass a written order cancelling registration for the relevant and subsequent years or refusing cancellation, forwarding the order to the Assessing Officer and the trust; it defines the list of specified violations and requires the order to be passed within six months from the end of the quarter in which the first notice is issued.
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 of charitable trusts: specified violations trigger inquiry and potential cancellation with a prescribed statutory timeframe.
The substituted provision empowers the Principal Commissioner or Commissioner to call for documents or make inquiries where specified violations, a reference from the assessing process, or risk selected cases arise, and after affording a reasonable opportunity of hearing to pass a written order cancelling registration for the relevant and subsequent years or refusing cancellation, forwarding the order to the Assessing Officer and the trust; it defines the list of specified violations and requires the order to be passed within six months from the end of the quarter in which the first notice is issued.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.