Assessee, trust which is running various educational institutions,  collected huge amount of capitation fee from students for admission to medical colleges. CIT(E) cancelled the registration granted under S. 12AA as well as withdrawing exemption granted to it under sections 10(23C)(vi) and 10(23C)(via) of the Act. On appeal the Tribunal held that   cancellation of registration  and withdrawal of approval can be made from retrospective date .Tribunal also held that, since non-genuineness of activities of assessee-trust were found from assessment year 2009-10 when assessee had received huge capitation fee in cash, cancellation of registration or withdrawal of approval had to be given from assessment year 2009-10. However  denial of  registration merely on ground that some part of land on which assessee had setup an university was not in ownership of said university as per certain Government notification, same was unjustified-Matter remitted back to the CIT( E) for the AY.2009-10. (AY.2006 -07, 2017-18, 2009-10 )