https://www.taxtmi.com/caselaws?id=445803 An institution providing free or subsidised food to poor and needy persons was held to fall within relief to the poor, not the residual limb of general public utility. The proviso to section 2(15) did not apply merely because some receipts were recovered at or near cost, so the activity was not treated as trade, commerce or business. A collateral allegation regarding domestic LPG usage was also found insufficient on the facts. Registration under section 12AB was therefore directed to be granted, as rejection on these grounds was not sustainable. en-us Fri, 11 Aug 2023 00:00:00 +0530 Mon, 20 Nov 2023 08:27:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445803 An institution providing free or subsidised food to poor and needy persons was held to fall within relief to the poor, not the residual limb of general public utility. The proviso to section 2(15) did not apply merely because some receipts were recovered at or near cost, so the activity was not treated as trade, commerce or business. A collateral allegation regarding domestic LPG usage was also found insufficient on the facts. Registration under section 12AB was therefore directed to be granted, as rejection on these grounds was not sustainable. Case-Laws Income Tax Fri, 11 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445803