Court held that execution of contract with Railways for cleaning coaches is not charitable purpose and employment of poor persons would not make it charitable. Accordingly cancellation of registration is justified.
Mahatma Gandhi Charitable Society v. CIT (2019) 415 ITR 27/ 176 DTR 41/ 308 CTR 406 (Ker.)(HC)
S. 12AA : Procedure for registration–Trust or institution-Execution of contract with Railways for cleaning coaches is not charitable purpose-Employment of poor persons would not make it charitable-Cancellation of registration is justified.[S. 2(15)]