Exemption withdrawal for charitable trusts when statutory prohibitions are breached, including private benefit, impermissible investments, or non filing. Exemption is withdrawn when a trust violates the prohibition in Section 13. Triggers include income used for private religious purposes not for public benefit; trusts formed for a particular community or caste; income applied to interested persons (disqualifying only that portion); deposits or investments in impermissible modes (disqualifying only attributable income); anonymous donations taxable under separate rules; business receipts exceeding the statutory threshold; and failure to file the required accumulation notice and tax return within the prescribed due date.