Assessee-charitable trust was granted registration under section 12A of the Act. Commissioner while granting said registration imposed certain conditions with respect to conduct of trust and circumstances in which registration granted to assessee could be cancelled. Held that   conditions subject to which registration is granted are regulated by specific provisions of law and observations of Commissioner, no matter how well intended, could not have independent force of law.  Commissioner’s guidance about conduct of assessee which was in substance, conditions attached to registration, could not be construed as legally binding, nor this fact per se would govern, or limit, consequences of lapse in this regard and legal effect of these conditions, as visualised in conditional grant of registration  vacated.  (AY. 2022-23 to 2026-27)