Specified violation by non-profit organisations can trigger cancellation of registration after inquiry and opportunity to be heard. Clause 351 defines specified violation by a registered non-profit organisation through enumerated grounds including misuse of income, prohibited commercial activity, non-public religious benefit, diversion to particular communities, non-genuine activities or breach of registration conditions, failure to comply with section 332(7) where final, and false information in the section 332(1) application. Upon notice, AO reference, or risk-based selection the Principal Commissioner or Commissioner may call for documents or inquire and must within six months either cancel registration for that year and subsequent years after affording a reasonable opportunity of being heard, or not cancel, and must forward the order to the Assessing Officer and the organisation.
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.
Specified violation by non-profit organisations can trigger cancellation of registration after inquiry and opportunity to be heard.
Clause 351 defines specified violation by a registered non-profit organisation through enumerated grounds including misuse of income, prohibited commercial activity, non-public religious benefit, diversion to particular communities, non-genuine activities or breach of registration conditions, failure to comply with section 332(7) where final, and false information in the section 332(1) application. Upon notice, AO reference, or risk-based selection the Principal Commissioner or Commissioner may call for documents or inquire and must within six months either cancel registration for that year and subsequent years after affording a reasonable opportunity of being heard, or not cancel, and must forward the order to the Assessing Officer and the organisation.
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