https://www.taxtmi.com/acts?id=38805 Section 12AB prescribes that the Principal Commissioner or Commissioner shall register or provisionally register trusts and institutions after calling for documents and making inquiries necessary to satisfy himself about the genuineness of activities and compliance with other laws. Time limits apply for passing orders, pending applications are treated under the designated sub clause, and qualifying low income entities may receive extended registration terms. The officer may subsequently review and, after a hearing, cancel or refuse to cancel registration where specified violations (including misapplication of funds, non incidental business income without separate books, non public benefit religious application, non genuine activity, non compliance with other laws, or false information) are alleged, with orders communicated to the Assessing Officer and the trust. en-us Mon, 30 Mar 2020 10:22:11 +0530 Wed, 27 Aug 2025 11:55:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=38805 Section 12AB prescribes that the Principal Commissioner or Commissioner shall register or provisionally register trusts and institutions after calling for documents and making inquiries necessary to satisfy himself about the genuineness of activities and compliance with other laws. Time limits apply for passing orders, pending applications are treated under the designated sub clause, and qualifying low income entities may receive extended registration terms. The officer may subsequently review and, after a hearing, cancel or refuse to cancel registration where specified violations (including misapplication of funds, non incidental business income without separate books, non public benefit religious application, non genuine activity, non compliance with other laws, or false information) are alleged, with orders communicated to the Assessing Officer and the trust. Act-Rules Income Tax Mon, 30 Mar 2020 10:22:11 +0530 https://www.taxtmi.com/acts?id=38805