2019 (3) TMI 2027

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..... he date of the said amendments and thereafter. Circular No.1 of 2011 of the Central Board of Direct Taxes in paragraph 7.4 thereof states with regard to the said amendment as follows this amendment has been made applicable with effect from 1st June, 2010 and shall accordingly apply for assessment year 2011-12 and subsequent assessment years. The subject assessment year is 2010-11. Revenue is .....

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..... s amendment by the Finance (No.2) Act, 1996 (3 of 1996), and subsequently the 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. .....

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