The Tribunal held that registration granted under section 12A of the Act, cannot be cancelled on retrospective effect.  Held that  since, assessee ceased to be the educational institution in the year 2017 the assessee could no longer be considered a trust existing for the purpose of carrying out charitable activities and hence was not entitled to the benefits of sections 11 and 12 of the Act. Cancellation of registration with effect from the date of  ceasing to be charitable institution is held to be valid.  (AY. 2007-08)