Procedure for registration

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....e purpose of achieving its objects, and may also make such inquiries as he may deem necessary in this behalf; and] (b) after satisfying himself about the objects of the trust or institution and the genuineness of its activities 13[as required under sub-clause (i) of clause (a) and compliance of the requirements under sub-clause (ii) of the said clause], he- (i) shall pass an order in writing registering the trust or institution; (ii) shall, if he is not so satisfied, pass an order in writing refusing to register the trust or institution, and a copy of such order shall be sent to the applicant : Provided that no order under sub-clause (ii) shall be passed unless the applicant has been given a reasonable opportunity of being heard.....

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.... prejudice to the provisions of sub-section (3), where a trust or an institution has been granted registration under clause (b) of sub-section (1) or has obtained registration at any time under section 12A [as it stood before its amendment by the Finance (No. 2) Act, 1996 (33 of 1996)] and subsequently it is noticed that- 14[(a) the activities of the trust or the institution are being carried out in a manner that the provisions of sections 11 and 12 do not apply to exclude either whole or any part of the income of such trust or institution due to operation of sub-section (1) of section 13; or (b) the trust or institution has not complied with the requirement of any other law, as referred to in sub-clause (ii) of clause (a) of sub-sectio....

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.... 10. Inserted vide Section 10 of the Finance Act, 2017 w.e.f. 01-04-2018 11. Inserted vide Section 10 of the Finance Act, 2017 w.e.f. 01-04-2018 12. Substituted vide Section 7 of the Finance (No. 2) Act, 2019 w.e.f. 01-09-2019 before it was read as, "(a) call for such documents or information from the trust or institution as he thinks necessary in order to satisfy himself about the genuineness of activities of the trust or institution and may also make such inquiries as he may deem necessary in this behalf; and" 13. Inserted vide Section 7 of the Finance (No. 2) Act, 2019 w.e.f. 01-09-2019 14. Substituted vide Section 7 of the Finance (No. 2) Act, 2019 w.e.f. 01-09-2019 before it was re....