The assessee is  an educational institution which was granted registration under section 12AA in April, 1985. A notice to cancel the registration was issued in August, 2011 and the registration was cancelled by the Commissioner and this was confirmed by the Tribunal. On appeal to the High Court  held  that the ground for cancellation of registration was that in some of the subsequent governing body meetings some resolutions were passed in benefit of the Christian community. The order of cancellation had been passed by the Commissioner without recording any satisfaction, either on the issue of the activities of the school being not genuine or that they were not being carried out in accordance with the objects for which the institution had been set up. The order of cancellation of registration was not valid.