Prerequisite of section 12AA of IT Act for rejection of registration of a trust

RELEVANT PARAGRAPH 7. Under section 12AA1(a) of the Act, the CIT is empowered to call for information to satisfy himself about the genuineness of activities of trust /institution. The Commissioner may make such inquiries as he thinks fit for the purpose. Under section 12AA1(b) of the Act, after having satisfied about the objects of Trust/institution and genuineness of its activities, CIT shall pass an order registering the Trust/Institution or refusing to register the Trust/Institution. Under section 122AA(2) of the Act, the order is to be passed by the CIT within 6 months from the end of mont...