What are the specified violations when the registration of a trust can be cancelled?
​​​The following shall be considered as 'Specified Violation':

​If any income derived from a property held under trust, wholly or in part, has been applied other than for the objects of the trust or institution.
If the trust or institution has income from profits and gains of business which is not incidental to the attainment of its objectives.
If separate books of account are not maintained by the trust or institution in respect of the business, which is incidental to the attainment of its objectives.
If the trust or institution has applied any part of its income from the property held under a trust for private religious purposes, which does not enure for the benefit of the public.
If the trust or institution established for charitable purposes has applied any part of its income for the benefit of any particular religious community or caste.
If any activity being carried out by the trust or institution is not genuine or is not being carried out in accordance with the conditions subject to which it was registered.
If the trust or institution has not complied with the requirement of any other law for the time being in force as is material to achieve its objects, and the order, direction, or decree, by whatever name called, holding that such non-compliance has occurred, has either not been disputed or has attained finality.
If the application referred to in Section 12A(1)(ac) is incomplete or contains false or incorrect information. Hence, the PCIT/CIT can also initiate the cancellation proceedings if the registration application filed by the trust or institution is incomplete or contains false or incorrect information.​
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