Dismissing the appeal of the revenue the Court held that; non communication of changes in the object clause. Registration cannot be refused .  Real purpose of registration is to be seen that object falls within definition of section 12AA and proviso; and mere non-communication of changes in objects clause to authority will not automatically cancel registration; rather, it will be open for department, while making assessment, to follow provision of section 11(5) and section 13 to disallow expenses or income, as the case may be, if same is not as per approved bye-laws .( AY. 2005 -06 , 2008 -09, 2009 -10)