(2)Where,––(a)the Principal Commissioner or Commissioner has noticed occurrence of one or more specified violations during any tax year;(b)the Principal Commissioner or Commissioner has received a reference from the Assessing Officer under section 270(13) for any tax year; or(c)a registered non-profit organisation has been selected as per the risk management strategy formulated by the Board for any tax year,the Principal Commissioner or Commissioner shall—(i)call for such documents or information from the registered non-profit organisation, or make such inquiry as he thinks necessary in order to satisfy himself about the occurrence of any specified violation;(ii)pass an order in writing,––(A)either cancelling the registration of such registered non-profit organisation, after affording a reasonable opportunity of being heard, for such tax year and all subsequent tax years, if he is satisfied that one or more specified violations have taken place; or(B)not cancelling the registration of such registered non-profit organisation, if he is not satisfied about the occurrence of any specified violation; and(iii)forward a copy of the order passed under clause (ii) to the Assessing Officer and such registered non-profit organisation.
