CIT v. Annadan Trust (2018) 258 Taxman 54/(2019) 174 DTR 412 /307 CTR 448 (Ker.)(HC)

S. 12AA : Procedure for registration –Trust or institution- Supplying food to poor school children on funds earmarked and disbursed by State Government – Implementation of such schemes would not lead to any charitable activity -Not entitle to registration .[ S.2(15),11 ] .

Allowing the appeal of the revenue the Court held that ; supplying food to poor school children on funds earmarked and disbursed by State Government .Implementation of such schemes would not lead to any charitable activity  hence not entitle to registration. The sub-contract of the assessee cannot be considered to be a charitable activity, especially since the supply of food is with the funds of the State Government, received by the assessee as contract amounts.

One comment on “CIT v. Annadan Trust (2018) 258 Taxman 54/(2019) 174 DTR 412 /307 CTR 448 (Ker.)(HC)
  1. n venkatarm says:

    pl provide me with full text of kerala hc judgement