Every application in respect of the cases specified in column B of the Table below shall be made to the Principal Commissioner or Commissioner within the time provided in column C of the said Table, who shall, on receipt of such application, follow the procedure provided in sub-sections (6) and (7) and shall pass an order within the time specified in column D of the said Table, and registration, if granted, shall be valid for a period specified in column E thereof. Table Sl. No. Case Time limit for Time limit for Validity of furnishing passing order registration application A B C D E 1. Where At any Three Three tax the activities time during the months from years of the tax year the end of the commencing applicant have beginning from month in from the tax not which which year in which commenced registration is application is such and it has not sought. made. application is been made. registered under any specified provision at any time before making the application. 2. Where At any Six Five tax the activities time during the months from years of the tax year, the end of the commencing applicant have beginning from quarter in from the tax commenced which which year in which and it has not registration is application is such been sought. made. application is registered made. under any specified provision at any time before making the application. 3. Where Within Six Five tax the applicant six months of months from years has been the the end of the commencing granted commencement quarter in from the tax provisional of activities. which year in which registration application is such and activities made. application is have made. commenced. 4. Where At least Six Five tax the provisional six months months from years registration of prior to the the end of the following the the applicant is expiry of the quarter in tax year in due to expire provisional which which such and activities registration. application is application is have not made. made. commenced. A B C D E 5. Where At least Six Five tax the registration six months months from years of the applicant prior to the the end of the following the is due to expire, expiry of the quarter in tax year in 5 other than cases registration. which which such mentioned at application is application is serial number made. made. 4. 6. Where At any Six Five tax the registration time during the months from years of the applicant tax year the end of the commencing has become beginning from quarter in from the tax inoperative which the which year in which due to registration is application is such switching over sought to be made. application is of regime made operative. made. under
section 333. 7. Where Within Six Five tax the applicant, thirty days of months from years being a the date of such the end of the commencing registered adoption or quarter in from non-profit modification. which commencement organisation, application is of the tax year has adopted or made. in which such undertaken application is modification made. of its objects.
