Allowing the appeal of the revenue the Court held that  the answers given to the questionnaire by the managing trustee of the assessee-trust showed the extent of misuse of the status enjoyed by the assessee by virtue of registration under section 12AA of the Act. These answers also showed that donations were received by cheque out of which substantial money was ploughed back or returned to the donors in cash. The facts thus clearly showed that those were bogus donations and that the registration conferred upon it under sections 12AA and 80G of the Act was completely being misused by the assessee. An entity which is misusing the status conferred upon it by section 12AA of the Act is not entitled to retain and enjoy such a status. The authorities were therefore, right and justified in cancelling the registration under sections 12AA and 80G of the Act.