Provident fund recognition withdrawal requires non-compliance and prior opportunity to show cause before revocation.

Recognition granted to a provident fund may be withdrawn by the approving authority if the fund fails to satisfy the applicable statutory conditions under the relevant income-tax schedule provisions or any subsequent conditions imposed after recognition, and where the exemption under section 17 of the Employees' Provident Funds and Miscellaneous Provisions Act, 1952 is withdrawn. Before recognition is withdrawn, the approving authority must give the employer and the trustees of the fund an opportunity to show cause against the proposed withdrawal.

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