No charity in Mere supply of food to poor received from Govt or Intermediaries

CIT Vs M/s. Annadan trust (Kerala High Court)

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. The activity of the assessee confined to such sub-contracts cannot be deemed to be a charitable activity and hence the Trust is not entitled to registration under Section 12AA. The Commissioner looked at the activities of the assessee and cancelled the registration for reason of the assessee being unable to substantiate the con

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