Procedure for fresh registration - Section 12AB

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....ner, on receipt of an application shall (in case of III, IV, V, VI of Requirement of obtaining registration Table), - (i) call for such documents or information from the trust or institution or make such inquiries as he thinks necessary in order to satisfy himself about- (A) the genuineness of activities of the trust or institution; and (B) the compliance of such requirements of any other law for the time being in force by the trust or institution as are material for the purpose of achieving its objects; (ii) after satisfying himself about the objects of the trust or institution and the genuineness of its activities under item (A) and compliance of the requirements under item (B), of sub-clause (i),- (A) pass an order in writing r....

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....clause (a); (ii) six months calculated from the end of the quarter in which the application was received in case of sub-clause (ii) of clause (b); and (iii) one month calculated from the end of the month in which the application was received in case of clause (c). [ substituted vide Finance (No. 2) Act, 2024 ] Situation in which registration/approval can be cancelled  [ Section 12AB(4) ] * Where registration or provisional registration granted u/s 12AB and subsequently : - * The CIT/PCIT noticed occurrence of specified violation during any PY * The CIT/PCIT has received a reference from the AO under 2nd Proviso of section 143(3) for any PY; or * Case has been selected as per risk management strategy of CBDT, for an....