No revocation of trust’s registration as it didn’t prove that trustees had siphoned of undisclosed i

IT: Where there were no findings by revenue that assessee trust was indulging in any activity other than promoting education and there were no conclusive findings to prove that trustees had siphoned out undisclosed income of trust, Commissioner was not justified in withdrawing registration granted under section 12A(a) by invoking provisions of section 12AA(3)