(1)The Principal Commissioner or Commissioner, on receipt of an application made under clause (ac) of sub-section (1) of section 12A, shall,—(a)where the application is made under sub-clause (i) of the said clause, pass an order in writing registering the trust or institution for a period of five years;(b)where the application is made under sub-clause (ii) or sub-clause (iii) or sub-clause (iv) or sub-clause (v) of the said clause,—(i)call for such documents or information from the trust or institution or make such inquiries as he thinks necessary in order to satisfy himself about—(A)the genuineness of activities of the trust or institution; and(B)the compliance of such requirements of any other law for the time being in force by the trust or institution as are material for the purpose of achieving its objects;(ii)after satisfying himself about the objects of the trust or institution and the genuineness of its activities under item (A) and compliance of the requirements under item (B), of sub-clause (i),—(A)pass an order in writing registering the trust or institution for a period of five years; or(B)if he is not so satisfied, pass an order in writing rejecting such application and also cancelling its registration after affording a reasonable opportunity of being heard;(c)where the application is made under sub-clause (vi) of the said clause, pass an order in writing provisionally registering the trust or institution for a period of three years from the assessment year from which the registration is sought,and send a copy of such order to the trust or institution.
