Seized doc indicating capitation fee not enough to cancel trust's registration without proof of its

IT : Where in course of search carried out at assessee's premises, certain documents were found indicating some receipt of cash against admission of students in various courses run by assessee trust, in view of fact that presumption under section 292C was rebutted by denial of assessee as no evidence of actual receipt of donation or capitation fees was found in search, registration granted under section 12AA could not be cancelled on basis of seized documents