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Charitable trust registration requires a specified-violation notice; settled cash deposits and related-party payments did not justify cancellation or renewal refusal.
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Section 12AB(4) requires an inquiry and satisfaction of a specified violation before a notice proposing cancellation of charitable-trust registration. A notice must identify the statutory basis and alleged violation, and must give a reasonable opportunity to respond; failure to do so renders cancellation and refusal of renewal unsustainable. Cash deposits during demonetisation could not support non-genuineness where they had already been accepted as reported fee receipts. Related-party payments connected with protecting hospital-asset interests did not establish diversion of funds or a non-genuine activity. A section 13(1)(c) issue is not itself a specified violation for cancellation and may instead affect exemption at assessment. Renewal and consequent section 80G approval were directed.
Section 12AB(4) requires an inquiry and satisfaction of a specified violation before a notice proposing cancellation of charitable-trust registration. A notice must identify the statutory basis and alleged violation, and must give a reasonable opportunity to respond; failure to do so renders cancellation and refusal of renewal unsustainable. Cash deposits during demonetisation could not support non-genuineness where they had already been accepted as reported fee receipts. Related-party payments connected with protecting hospital-asset interests did not establish diversion of funds or a non-genuine activity. A section 13(1)(c) issue is not itself a specified violation for cancellation and may instead affect exemption at assessment. Renewal and consequent section 80G approval were directed.
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