Section 12AA of the Income Tax Act, 1961 — Trust — Registration of trust — There was no stipulation in the memorandum of association of the assessee trust prohibiting any transfer of funds to another Charitable Trust which also registered under the provisions of the Income Tax Act, 1961, thus, the cancellation of registration because the remittances has been transferred to another charitable institution was erroneous, therefore, Tribunal was justified in setting aside the order of cancellation — Commissioner of Income tax vs. Maria Social Service Society [2018] 408 ITR 462(Karnataka)