Income Tax Act, 2025
Section 9: Ins. by Act 7 of 2017, s. 10 (w.e.f. 12018).
9. Ins. by Act 7 of 2017, s. 10 (w.e.f. 12018).
131
1[(1A) All applications, pending before the 2[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 3[Principal Commissioner or Commissioner] and the 3[Principal
Commissioner or 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) 4[or clause (aa) 5[or clause (ab)] of sub-section (1)] of section 12A.]
6[(3) Where a trust or an institution has been granted registration under clause (b) of sub-section (1)
7[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 3[Principal Commissioner or
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.]
8[(4) Without prejudice to the provisions of sub-section (3), where a trust or an institution has been
granted registration under clause (b) of sub-section (1) 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 it is noticed that the activities of the trust or the institution are being carried out in a manner
that the provisions of sections 11 and 12 do not apply to exclude either whole or any part of the income of
such trust or institution due to operation of sub-section (1) of section 13, then, the Principal
Commissioner or the Commissioner may by an order in writing cancel the registration of such trust or
institution:
Provided that the registration shall not be cancelled under this sub-section, if the trust or institution
proves that there was a reasonable cause for the activities to be carried out in the said manner.]
All applications, pending before the 2[Principal Chief Commissioner or Chief Commissioner]
on which no order has been passed under clause
of sub-section
before the 1st day of June, 1999,
shall stand transferred on that day to the 3[Principal Commissioner or Commissioner] and the 3[Principal
Commissioner or Commissioner] may proceed with such applications under that sub-section from the
stage at which they were on that day.]
Every order granting or refusing registration under clause
of sub-section
shall be passed
before the expiry of six months from the end of the month in which the application was received under
clause
4[or clause
5[or clause
Where a trust or an institution has been granted registration under clause
of sub-section
7[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 3[Principal Commissioner or
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.]
8[
Without prejudice to the provisions of sub-section
of sub-section
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 it is noticed that the activities of the trust or the institution are being carried out in a manner
that the provisions of sections 11 and 12 do not apply to exclude either whole or any part of the income of
such trust or institution due to operation of sub-section
of section 13, then, the Principal
Commissioner or the Commissioner may by an order in writing cancel the registration of such trust or
institution:
Provided that the registration shall not be cancelled under this sub-section, if the trust or institution
proves that there was a reasonable cause for the activities to be carried out in the said manner.]