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of <h1>Section 12AB sets registration rules for charitable trusts with 5-year or 3-year provisional periods and cancellation provisions</h1> Section 12AB governs fresh registration procedures for charitable, religious, and educational trusts. The Principal Commissioner or Commissioner must pass written orders for registration periods of 5 years for certain cases or provisional registration for 3 years in others. For complex cases, authorities may call for documents and conduct inquiries to verify genuineness of activities and legal compliance before granting 5-year registration or rejecting applications. Time limits for passing orders vary: three months for simple cases, six months for complex ones, and one month for specific categories. Registration can be cancelled if specified violations occur, including misapplication of income, non-genuine activities, or non-compliance with legal requirements. The authority must provide reasonable opportunity for hearing before cancellation and pass orders within six months of issuing the first notice. Specified violations include applying income for non-charitable purposes, conducting non-incidental business, benefiting particular religious communities, or providing false information in applications.
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