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Income-Tax Act - Section No. 12AA
August, 02nd 2010

21[Procedure for registration.

12AA. (1) The 22[***] Commissioner, on receipt of an application for registration of a trust or institution made under clause (a) 20[or clause (aa) of sub-section (1)] of section 12A, shall

             (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

             (b)   after satisfying himself about the objects of the trust or institution and the genuineness of its activities, 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.

23[(1A) All applications, pending before the Chief Commissioner on which no order has been passed under clause (b) of sub-section (1) before the 1st day of June, 1999, shall stand transferred on that day to the Commissioner and the Commissioner may proceed with such applications under that sub-section from the stage at which they were on that day.]

(2) Every order granting or refusing registration under clause (b) of sub-section (1) shall be passed before the expiry of six months from the end of the month in which the application was received under clause (a) 24[or clause (aa) of sub-section (1)] of section 12A.]

25[(3) Where a trust or an institution has been granted registration under clause (b) of sub-section (1) 25a[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 the Commissioner is satisfied that the activities of such trust or institution are not genuine or are not being carried out in accordance with the objects of the trust or institution, as the case may be, he shall pass an order in writing cancelling the registration of such trust or institution:

Provided that no order under this sub-section shall be passed unless such trust or institution has been given a reasonable opportunity of being heard.]

 
 
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