Dismissing the appeal of the revenue the court held that ; since assessee was engaged in an activity that was inseparably linked to and performed in continuation of charitable scheme of Government, merely because some money had been paid to it to defray expenses met to perform task of cooking and supplying meals, restriction created by first proviso to S. 2(15) did not operate and, thus, activity carried out by assessee would fall within ambit of general public utility and entitle to registration.