Section 12AA(3) of the Income Tax Act, 1961—Trust —Registration of trust - Registration under section 12A was obtained by assessee by Concealment of material facts and misrepresentation and assessee having not been able to put out any single activity carried out in furtherance of its stated objects for which it was created. same was rightly cancelled by CIT(E) from the date of original grant even though before cancellation, assessee had already surrendered said registration—Young Indian vs. Commissioner of income tax [2019] 202 TTJ (Delhi) 657