TMI BlogAmendment of section 12AA.X X X X Extracts X X X X X X X X Extracts X X X X ..... (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 a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... either whole or any part of the income of such trust or institution due to operation of sub-section (1) of section 13; or (b) the trust or institution has not complied with the requirement of any other law, as referred to in sub-clause (ii) of clause (a) of sub-section (1), and the order, direction or decree, by whatever name called, holding that such non-compliance has occurred, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ipal Commissioner or Commissioner shall also satisfy himself about compliance to the requirements of any other law which is material for the purpose of achieving its objects. Sub-clause ( b ) of sub-section ( 1 ) of the said section, inter alia , provides that after satisfying himself about the objects of the trust or institution and the genuineness of its activities the Principal Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd the said sub-section so as to provide that besides the existing ground of cancellation, the trust or institution has not complied with the provisions of any other law that it was required to comply with due to the reason that the same was material for the purpose of achieving its objects and the order, direction or decree, by whatever name called, holding that such non-compliance has occurred, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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