CIT couldn’t cancel trust’s registration just by referring to amended provision of Sec. 2(15)

INCOME TAX: Power of cancellation of registration can be exercised by Commissioner, where Commissioner is satisfied that activities of trust or institution are not genuine or are not being carried out in accordance with objects of trust or institution and this process has to be initiated strictly in accordance with provisions under section 12AA(3)

from www.taxmann.com Latest Case Laws https://www.taxmann.com/topstories/101010000000193580/cit-couldn’t-cancel-trust’s-registration-just-by-referring-to-amended-provision-of-sec-215.aspx