Assessee's Section 12AA Registration Canceled: Midday Meal Supply Deemed Business, Not Charitable, Invalidating Section 11 Exemption.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Cancellation of registration u/s 12AA - Exemption u/s 11 - supply of midday meals - The assessee, as rightly found, is engaged in a business and there can be no registration u/s 12AA as a charitable institution.....