Specified violations by registered non-profits may trigger registration cancellation following inquiry, hearing, written order, and prescribed time limits.

Section 351 establishes specified violations for registered non-profit organisations, including application of income outside registered objects, prohibited commercial activity, private religious benefit, non-genuine activities, breach of registration conditions, false registration information, and final or undisputed non-compliance with other laws. The Principal Commissioner or Commissioner may examine violations through information requests and inquiry. Following a reasonable opportunity of being heard, registration may be cancelled for the relevant tax year and subsequent tax years. A written order must be passed within the prescribed six-month period.

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