https://www.taxtmi.com/caselaws?id=355348 The court affirmed the Tribunal's decision to grant registration under Section 12-AA to the assessee society. It held that the society's activities, including preparing and supplying mid-day meals for school children, qualified as charitable despite involving some trade elements. The court emphasized that the activities were for the advancement of general public utility and fell within the charitable scope, especially as the receipts were below the specified threshold. The court rejected the Commissioner of Income Tax's misinterpretation of the nature of the activities and ruled in favor of the assessee without imposing costs. en-us Fri, 09 Feb 2018 00:00:00 +0530 Thu, 31 May 2018 15:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355348 The court affirmed the Tribunal's decision to grant registration under Section 12-AA to the assessee society. It held that the society's activities, including preparing and supplying mid-day meals for school children, qualified as charitable despite involving some trade elements. The court emphasized that the activities were for the advancement of general public utility and fell within the charitable scope, especially as the receipts were below the specified threshold. The court rejected the Commissioner of Income Tax's misinterpretation of the nature of the activities and ruled in favor of the assessee without imposing costs. Case-Laws Income Tax Fri, 09 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355348