1.Whether the order passed u/s 12AA(3) and 4 by PCIT (central) for cancellation of Registration of trust is illegal invalid due to without jurisdiction where the jurisdiction of assent purpose transfer to central circle u/s 127 from the exemption, held yes (in favour of assessee).

2.Whether the order for cancellation of registration of a trust u/s 12AA (3) & 4 can be passed on the ground of alleged fraud by Ex-President, non-filing of ITR non-getting audited accounts, non-submission of audit report, held No ( in favour of assessee).

3.Whether cancellation of registration of a trust u/s 12AA(3) & 4 can be retrospective, held No. ( in favour of assessee).