On writ against the show cause notice for cancellation of registration the Court held that the application of assessee had to be first looked into and should be disposed of by the Principal Commissioner or the Commissioner as the case may be under section 12AB for granting registration in writing to the trust or institution concerned for a period of five years. Once such registration is granted for five years under the new regime, it was open to the Department to invoke sub-section (4) or (5) of section 12AB, to verify whether any contravention or violation was noticed from the trust, and cancellation of registration can very well be taken as per the procedure established under section 12AB. Hence the notice dated August 10, 2021 issued under section 12AA(3) of the Act, could not be proceeded further and it could be kept in abeyance for the time being, till an order was passed by the Principal Commissioner or the Commissioner as the case may be on the application of the assessee dated May 4, 2021 under section 12AB(1)(a) of the Act and once such an order was passed granting such registration for another terms of five years as referred to or contemplated under the new regime, then, it was open to the Department to proceed against the assessee and from that stage, the proceedings dated August 10, 2021 could be proceeded with in accordance with law, especially under sub-section (4) of section 12AB. (AY. 2009-10 to 2015-16) (SJ)