https://www.taxtmi.com/caselaws?id=198926 The ITAT allowed the appeal, directing the CIT to register the society as a Charitable Trust under Section 12AA. The ITAT emphasized that the society's activity of providing mid-day meals to schools qualified as advancement of general public utility, despite receiving consideration for meals. The ITAT highlighted that the society's receipts were below the limit specified in the second proviso of Section 2(15), making it eligible for charitable status. The ITAT also cautioned the society about future receipt limits for tax exemption under Section 11. en-us Fri, 26 Jul 2013 00:00:00 +0530 Tue, 13 Feb 2018 10:39:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=198926 The ITAT allowed the appeal, directing the CIT to register the society as a Charitable Trust under Section 12AA. The ITAT emphasized that the society's activity of providing mid-day meals to schools qualified as advancement of general public utility, despite receiving consideration for meals. The ITAT highlighted that the society's receipts were below the limit specified in the second proviso of Section 2(15), making it eligible for charitable status. The ITAT also cautioned the society about future receipt limits for tax exemption under Section 11. Case-Laws Income Tax Fri, 26 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=198926