Held that the Assessing Officer had no authority or right to treat registration granted by higher authority, i.e. Commissioner (Exemption) as not valid. When CIT(E)  having approved objects of trust for registration under section 12A meant that he had satisfied himself that objects were within charitable activities.   Even after amendment to object clause, there was absolutely no change and CIT(E) had taken a decision to drop proceedings initiated for cancellation of registration granted under section 12A therefore, assessment order passed was void and was accordingly to be set aside. (AY. 2012-13)