On appeal by the revenue the Court held that the trust stood registered for the last ten years in pursuance of the order of the Tribunal. It was open to the Department to take steps for cancellation of the registration, if there was any material against the assessee or it had violated the conditions of registration or the provisions of the Act in any manner. Since that course was open to the Department no useful purpose would be served by remanding the case to the Commissioner. If any breach or violation on the part of the assessee was found, the Department could proceed against the assessee.