Assessee, an educational trust, claiming to be engaged in charitable activities by providing financial assistance to poor and needy students by way of fee concession. It had filed an application under section 12A for grant of registration which was allowed.  Commissioner passed an order on 2-3-2010 cancelling registration on ground that assessee was not carrying out any charitable activities. Tribunal had restored registration holding that once Commissioner had granted registration to assessee-undertaking, he had no power to cancel same. Tribunal also held that  an express power was conferred on Commissioner to cancel registration for first time by enacting sub-section (3) in section 12AA only with effect from 1-10-2004 by Finance (No.2) Act, 2004, and, hence, such power could be exercised by Commissioner only on and after 1-10-2004. On appeal High Court affirmed the order of  Tribunal.  (AY. 2004-05, 2005-06, 2006-07, 2007-08)