Assessee-charitable trust was granted registration under section 12A.  Commissioner while granting registration imposed certain conditions with respect to conduct of trust and circumstances in which registration granted to assessee could be cancelled. On appeal the Tribunal held that  conditions with respect to conduct of trust and circumstances in which registration granted to assessee can be cancelled are matters which are regulated by specific provisions of law, and observations of Commissioner, no matter how well intended, could not have independent force of law.  Accordingly the condition prescribed in the order is vacated. (AY. 2022-23 to 2026-27)