Mid Day Meal supply to poor students of schools is Charitable in Nature

Manna Trust Vs CIT (Exemption) (ITAT Jodhpur) The issue under consideration is whether the Mid Day Meal supply to the poor students of the schools as per the programme of State Government is considered as commercial activity? In the present case, the assessee is a is a Public Charitable Trust registered u/s 12AA of the Act. The Trust is mainly engaged in providing nutritional status and reduce the drop out of student from school by implementing mid-day meal scheme. The assessee Trust is providing Mid Day meal in Govt. Schools in the State of Andhra Pradesh, Telangana, Odisha and Madhya Pradesh...