The Tax Publishers

[1][12AA. Procedure for registration.

[(1) The [2][* * *] [3][Principal Commissioner or Commissioner], on receipt of an application for registration of a trust or institution made under clause (a) [4][or clause (aa) [5][or clause (ab)] of sub-section (1)] of Section 12A, shall

[6][(a) call for such documents or information from the trust or institution as he thinks necessary in order to satisfy himself about,

(i) the genuineness of activities of the trust or institution; and

(ii) 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,

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 genuineness of its activities [7][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.

[8][(1A) All applications, pending before the [9][Principal Chief Commissioner or] 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.]

SUBSCRIBE TaxPublishers.inSUBSCRIBE FOR FULL CONTENT

TaxPublishers.in

'Kedarnath', 7, Avadh Vihar, Near Nirali Dhani,

Chopasni Road

Jodhpur - 342 008 (Rajasthan) INDIA

Phones : 9785602619 (11 am - 5 pm)

E-Mail : mail@taxpublishers.in / mail.taxpublishers@gmail.com