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    <title>Amendment of section 12AA</title>
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    <description>The Commissioner may pass a written order cancelling the registration of a trust or institution granted registration under income-tax registration provisions if satisfied that its activities are not genuine or are not being carried out in accordance with the objects of the trust or institution, provided that no such order shall be passed unless the trust or institution has been given a reasonable opportunity of being heard.</description>
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      <description>The Commissioner may pass a written order cancelling the registration of a trust or institution granted registration under income-tax registration provisions if satisfied that its activities are not genuine or are not being carried out in accordance with the objects of the trust or institution, provided that no such order shall be passed unless the trust or institution has been given a reasonable opportunity of being heard.</description>
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