India - Income Tax Act 2010 - Saarc

S. 13 I.T. ACT, 1961 1.136Commissioner may proceed with such applications under that sub-section fromthe 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 inwhich the application was received under clause (a) 24 [or clause (aa) of subsection(1)] of section 12A.]25[(3) Where a trust or an institution has been granted registration under clause(b) of sub-section (1) 25a [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 Commissioner is satisfied that the activities of such trustor institution are not genuine or are not being carried out in accordance with theobjects of the trust or institution, as the case may be, he shall pass an order inwriting cancelling the registration of such trust or institution:Provided that no order under this sub-section shall be passed unless such trustor institution has been given a reasonable opportunity of being heard.]26[Section 11 not to apply in certain cases.2713. (1) Nothing contained in section 11 28 [or section 12] shall operate so as toexclude from the total income of the previous year of the person in receiptthereof—(a) any part of the 29 income from the property held under a trust forprivate religious purposes which does not enure for the benefit of thepublic;(b) in the case of a trust for charitable purposes or a charitable institutioncreated or established after the commencement of this Act, anyincome thereof if the trust or institution is created or established forthe benefit of any particular religious community or caste;(bb) 30 [* * *](c) in the case of a trust for charitable or religious purposes or acharitable or religious institution, any income thereof—(i) if such trust or institution has been created or established afterthe commencement of this Act and under the terms of the trustor the rules governing the institution, any part of such incomeenures, or24. Inserted by the Finance Act, 2007, w.e.f. 1-6-2007.25. Inserted by the Finance (No. 2) Act, 2004, w.e.f. 1-10-2004.25a. Inserted by the Finance Act, 2010, w.e.f. 1-6-2010.26. Reintroduced by the Direct Tax Laws (Amendment) Act, 1989, w.e.f. 1-4-1989. Earlier, itwas omitted by the Direct Tax Laws (Amendment) Act, 1987, with effect from the samedate. Original section 13 was substituted by the Finance Act, 1970, w.e.f. 1-4-1971 and priorto its substitution, it was amended by the Finance Act, 1966, w.e.f. 1-4-1966 and the FinanceAct, 1963, w.r.e.f. 1-4-1962.27. See also Circular No. 596, dated 15-3-1991. For details, see Taxmann’s Master Guide toIncome-tax Act.For relevant case laws, see Taxmann’s Master Guide to Income-tax Act.28. Inserted by the Finance Act, 1972, w.e.f. 1-4-1973.29. For the meaning of the term “income”, see Taxmann’s Direct Taxes Manual, Vol. 3.30. Omitted by the Finance Act, 1983, w.e.f. 1-4-1984. Original clause (bb) was inserted by theTaxation Laws (Amendment) Act, 1975, w.e.f. 1-4-1977.