Income Tax Department

Ministry of Finance, Government of India

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Section 12AA

Procedure for registration

Section

Section Number

12AA

Chapter

CHAPTER III - INCOMES WHICH DO NOT FORM PART OF TOTAL INCOME

Act

Income-tax Act, 1961

Year

1999

Procedure for registration

Procedure for registration
46 [Procedure for registration.
12AA. (1) The 46a [***] Commissioner, on receipt of an application for registration of a trust or institution made under clause (a) 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.
46b [(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) of section 12A.]
  
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