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Trust wasn’t entitled to Sec. 12AA registration if it was merely implementing Govt. welfare schemes: HC

August 9, 2018[2018] 96 taxmann.com 207 (Kerala)

IT : Where assessee was implementing welfare schemes of various State Governments, i.e., 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 entitling registration under section 12AA

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