Tribunal held that there is no whisper in the order of the CIT(E) that there is violation of conditions on the basis of which the registration to the assessee-trust was granted. Genuineness of the religious activity carried on by the assessee trust cannot be doubted as it was only after the CIT(E) was satisfied about the genuineness of the religious activity of the trust that the registration to the trust was granted under s. 12AB. Non-compliance of any other law/furnishing of incomplete or false or incorrect information has also not been noticed by the CIT(E).The registration granted to the assessee under S. 12AB has been cancelled without following the due process of the principles of natural justice. The CIT(E) is  not justified in cancelling the registration already granted to the assessee-trust. The CIT(E) is directed to consider the assessee’s application under s. 12A(1)(ac)(v) in Form 10AB seeking approval for change in its objects/rules/ regulations as per the new trust deed and pass order afresh in accordance with law.