Skip to content

Statute → case law

See how courts applied this provision

Jump to judgments under this act, then open an AI Brief on any order. Semantic Search helps you ask in plain English.

  • AI Brief & Ask
  • Semantic AI Search

Credentials emailed - log in to pick up where you left off.

TypeBare Act JurisdictionCentral Government

Finance (No.2) Act, 2004 Section 6

Amendment of Section 12AA: In

~1 min read
https://sooperkanoon.com/act/454488

Bare act section · Research

About this section

Finance (No.2) Act, 2004 Section 6 is part of Finance (No.2) Act, 2004 - Amendment of Section 12AA: In. Read the section text below and explore Indian court judgments that cite it.

Research copy - verify against official government publications before filing or court use.

Section Text

S.12AA of the Income Tax Act, 1961), after sub-section (2), the following sub-section shall be inserted at the end, with effect from the 1st day of October, 2004, namely- "(3) Where a trust or an institution has been granted registration under clause (b) of sub-section (1) and subsequently the 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: Provided that no order under this sub-section shall be passed unless such trust or institution has been given a reasonable opportunity of being heard."

Frequently asked questions

What does Finance (No.2) Act, 2004 Section 6 provide?

Section Section 6 of the Finance (No.2) Act, 2004 (Amendment of Section 12AA: In) is reproduced on this page as part of the Finance (No.2) Act, 2004. Lawyers and researchers use it to read the statutory wording before checking how courts have applied this section in reported judgments.

How do I find judgments on Finance (No.2) Act, 2004 Section 6?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance (No.2) Act, 2004 Section 6. Advanced act search can narrow results by court, year, or additional act filters.

Is the section text on SooperKanoon official?

SooperKanoon hosts bare act text for research and quick reference. For filings or compliance in Central, confirm the wording against the official state gazette or authorized publication.

AI Briefs · Semantic Search · Save & annotate judgments

Start your 7-day free trial