CIT(E) cancelled the registration  granted to assessee on ground that assessee was engaged in commercial activity, acted as an agent of Government of Andhra Pradesh, sold lands indiscriminately belonging to State Government, and acted like realtor and lastly for reason that being engaged in commercial activity, it was hit by amendment to section 2(15).On appeal the Tribunal held that the  assessee was a Government institution and department did not place any material to show that assessee was engaged in commercial activity, further, revenue also did not place any evidence or material to show that assessee was barred from acting as an agent or in assisting sale of Government’s lands. Accordingly the registration was restored.