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<h1>Registration of non-profit organisations: procedural framework for eligibility, timelines, provisional registration and compliance requirements.</h1> Registration for benefits as a registered non-profit organisation requires prescribed application to the Principal Commissioner or Commissioner, eligibility based on being constituted in India for charitable or public religious purposes with properties held under an irrevocable trust, and adherence to case-specific filing windows, decision timelines and registration validity. The Commissioner may call for documents, inquire into legal compliance and genuineness, grant provisional or final registration if satisfied, or after hearing reject or cancel registration and notify the applicant and assessing officer; delay may be condoned for reasonable cause.
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