Section 12AA of the Income Tax Act, 1961 — Trust — Charitable purposes — Cancellation of registration was not justified as there was no finding that activities of charitable institution were not genuine or that they were not carried out in accordance with its objects and there was a mere resolution of governing body to benefit followers of a particular religion — St Michael's Educational Association vs. Commissioner of income tax [2019] 417 ITR 469 (Patna)