The  registration was granted  under section 12A of the Act.  Assessing Officer conducted survey on premises of assessees on 26-2-2020.  Subsequently Authorized Officer conducted search under section 132 upon assessees on 5-11-2020. As a consequence of survey conducted on 26-2-2020 CIT (E)  the  registration  was cancelled on the ground that  returns of income filed by trusts/entities were incorrect and incomplete, amounts set apart for specific purposes were found to have been indiscriminately and improperly used, inflation of expenses and misuse of trust properties. On appeal the Tribunal held that reasons would at best give rise to violations under section 13(1)(c) and 13(1)(d) which would result in additions in assessment and reassessment. In terms of provisions of section 12AA(4) there was no assessment order nor any evidence found or established against assessees on issues raised by Commissioner (E) by an order of any quasi-judicial authority nor had violation of any other law reached finality. Accordingly order of cancellation of registration was  quashed as same was premature.