Held that not a single instance was recorded by Commissioner (E) that assessee-trust was generating any unaccounted cash by any means, which had been allegedly transferred to donor in lieu of receiving donation. There was no tangible material to effect that assessee had received ingenuine donation, registration of charitable trust per se could not be withdrawn and cancelled. Order of cancellation  was set aside and issue was restored back to file of Commissioner (E) to  pass a speaking order after making objective analysis in accordance with law.     (AY. 2011-12)