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14. In these circumstances, the assessee cannot be considered as a trust engaged in charitable activities. The objects of the trust have been violated in a wholesome manner and the basis on which registration is granted no longer survives or holds good, would call immediate interference by the registration granting authority. In these circumstances, the registration authority cancels the M/s. JB Educational Society & Anr.

=========================== registration. The argument placed before us by learned AR is superficial which cannot be considered. The CIT (Central), Hyderabad considering the entire facts of the case found that there is violation of the provisions of section 2(15) of the Act and the case cannot be called as a trust and it is carrying on the activities in a commercial manner for which registration u/s. 12A cannot be continued. In our opinion, the CIT (Central), Hyderabad has power to cancel the registration granted u/s. 12AA of the Act and considering the facts and circumstances of the case, we confirm the order of the CIT (Central), Hyderabad. The facts and circumstances in ITA No. 586/Hyd/2012 are similar. Therefore, the ground taken in this appeal is also dismissed.