Assessee, Board of Control for Cricket in India (BCCI), was granted registration under section 12A on 12-2-1996.  Assessee amended its objects in 2006 and 2007.  No intimation about such amendments was given to Director (E).  Therefore, Director(Ex) wrote to assessee that since assessee had modified its objects and no intimation of such modification was sent to him, registration granted to assessee under section 12A on 12-2-1996 did not survive from date on which objects were changed. Assessee filed an appeal before Tribunal.  Tribunal held that impugned communication/order did not amount to either cancellation or withdrawal of registration under section 12A and that assessee’s appeal was not maintainable under section 253.  However, after recording above conclusion, Tribunal held that Director (E)’s view in that communication/order was correct. On appeal the Court held that  Tribunal exceeded its jurisdiction in virtually upholding said communication/order on its merits. Court held that such observations and findings were without jurisdiction, and, therefore, such observations/findings would have to be ignored by revenue, inter alia, when deciding issue of withdrawal or cancellation of its registration under section 12A  of the Act.