S. 254(1) : Appellate Tribunal-Powers-Registration-Trust or institution-Observation of Tribunal 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-Observation of the Tribunal was directed to be ignored and the statutory authorities are directed to decide as prescribed by the law. [S. 12A,12AB, 253, 260A, Art.226]