Registration of a nonprofit organisation.

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....sp;   (2) The provisions of sub-section (1) shall not apply to any non-profit organization which has been granted approval or registration under the Income tax Act, 1961, as it stood before the commencement of this Code, if the organisation fulfils such conditions as may be prescribed.       (3)The Commissioner, on receipt of the application for registrat....

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....an opportunity of being heard.      (5) The registration granted under sub-section (4) shall be valid from the financial year in which the application under sub-section (1) was made.      (6) Where the Commissioner is satisfied that the activities of the non-profit organisation are—         (i) not genuine; or ....