Assessee was a trust running five schools, which was granted registration under section 10(23C)(vi) of the Act. One trustee admitted undisclosed income of Rs. 9 crore relating to trust Principal Commissioner cancelled registration by invoking clause (b)(ii) of 15th proviso to section 10(23C). There was no evidence to demonstrate either of undisclosed income or spend on objects other than the objects. In a scenario where the cancellation of registration for an assessee trust was cancelled solely on a statement given by a trustee during a survey and there exists no evidence indicating any diversion of income for purposes other than those designated for the trust’s objects, thereby suggesting an absence of any specified violation, the order to cancel the registration ought to be nullified. .( AY.2009-10 to 2019-20)