Procedure for Registration (Applicable till 31st March 2021) - Section 12AA

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..... application for registration of a Trust made under section 12A , shall Call for such documents and information from the Trust as he thinks necessary in order to satisfy himself about the genuineness of the activities of the Trust and may make further inquiries and After satisfying himself about the objects of the trust or institution and the genuineness of its activities: i. Pass an order in writ .....

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..... quently the Commissioner is satisfied that i. The activities of the trust are not genuine or ii. The activities are not being carried out in accordance with the objects of the trust then he shall pass an order in writing cancelling the registration of such trust. 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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