Section 19 in Assessment, Levy and Recovery of Contribution Costs Rules
19.
If in a year, a religious institution is unable to pay the contribution or audit fee or both, due to bona fide financial difficulties caused by mismanagement of the previous trustees or due to other reasons beyond its control, the Commissioner may, if the amount does not exceed Rs. 300 (Rupees three hundred only) in respect of annual contribution and Rs. 150 (Rupees one hundred and fifty only) in respect of audit fee, for reasons to be recorded in writing, by order waive the collection of such amount in full or in part or direct that such amount or part thereof be collected in instalments not exceeding ten:Provided that, in cases where the annual contribution and audit fee due exceed Rs. 300 and Rs. 150, respectively, the Commissioner shall obtain the sanction of the Government before passing orders under this rule.
