Section 2(15),12A& 12AA of the Income Tax Act, 1961– Trust– Charitable purpose– Registration of Trust– Once the Commissioner had granted registration under section 12A the registration is required to be continued till it is cancelled by following the procedure provided in sub sections (3) and (4) of section 12AA and without following such procedure, the registration cannot be restricted or discontinued by way of cancelling it for the subsequent period in the same order – Orissa Olympic Association vs. Commissioner of income tax [2020] 77 ITR (trib) 407(Cuttack)