Allowing  the appeal of the revenue the Court held that answers given to questionnaire by managing trustee of assessee-trust showed that substantial amount of money received as donations by assessee by way of cheques was ploughed back or returned to donors in cash and assessee misused status of trust conferred upon it by section 12AA-Whether thus, assessee-trust was not entitled to retain and enjoy its status as a trust and cancellation of registration under sections 12AA and 80G was justified.