Income Tax Act, 2025
Section 9: Subs by Act 29 of 2006, s. 4, for certain words and figures (w.e.f. 12006).
9. Subs by Act 29 of 2006, s. 4, for certain words and figures (w.e.f. 12006).
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1[(ba) the person in receipt of the income has furnished the return of income for the previous year
in accordance with the provisions of sub-section (4A) of section 139, within the time allowed under
that section;]
2* * * * *
3[(2) Where an application has been made on or after the 1st day of June, 2007, the provisions of
sections 11 and 12 shall apply in relation to the income of such trust or institution from the assessment
year immediately following the financial year in which such application is made:]
4[Provided that where registration has been granted to the trust or institution under section 12AA,
then, the provisions of sections 11 and 12 shall apply in respect of any income derived from property held
under trust of any assessment year preceding the aforesaid assessment year, for which assessment
proceedings are pending before the Assessing Officer as on the date of such registration and the objects
and activities of such trust or institution remain the same for such preceding assessment year:
Provided further that no action under section 147 shall be taken by the Assessing Officer in case of
such trust or institution for any assessment year preceding the aforesaid assessment year only for nonregistration of such trust or institution for the said assessment year:
Provided also that provisions contained in the first and second proviso shall not apply in case of any
trust or institution which was refused registration or the registration granted to it was cancelled at any
time under section 12AA.]
5[12AA. Procedure for registration.— (1) The 6*** 7[Principal Commissioner or Commissioner],
on receipt of an application for registration of a trust or institution made under clause (a) 8[or clause (aa)
9[or clause (ab)] of sub-section (1)] 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.
the person in receipt of the income has furnished the return of income for the previous year
in accordance with the provisions of sub-section
of section 139, within the time allowed under
that section;]
2* * * * *
3[
Where an application has been made on or after the 1st day of June, 2007, the provisions of
sections 11 and 12 shall apply in relation to the income of such trust or institution from the assessment
year immediately following the financial year in which such application is made:]
4[Provided that where registration has been granted to the trust or institution under section 12AA,
then, the provisions of sections 11 and 12 shall apply in respect of any income derived from property held
under trust of any assessment year preceding the aforesaid assessment year, for which assessment
proceedings are pending before the Assessing Officer as on the date of such registration and the objects
and activities of such trust or institution remain the same for such preceding assessment year:
Provided further that no action under section 147 shall be taken by the Assessing Officer in case of
such trust or institution for any assessment year preceding the aforesaid assessment year only for nonregistration of such trust or institution for the said assessment year:
Provided also that provisions contained in the first and second proviso shall not apply in case of any
trust or institution which was refused registration or the registration granted to it was cancelled at any
time under section 12AA.]
5[12AA. Procedure for registration.—
The 6*** 7[Principal Commissioner or Commissioner],
on receipt of an application for registration of a trust or institution made under clause
8[or clause
9[or clause
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
after satisfying himself about the objects of the trust or institution and the genuineness of its
activities, he—
shall pass an order in writing registering the trust or institution;
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
shall be passed unless the applicant has been given a
reasonable opportunity of being heard.