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2020 (10) TMI 1013 - ITAT CHANDIGARHEligibility for exemption u/s 11 - Denial of exemption as assessee was not actual carrying on activities for the advancement of objects of general public utility - intent of amendment in 2(15) by relying on the objects of the assessee - Addition on account of disallowance of donation amounting and disallowance of service Tax paid - HELD THAT:- As decided in assessee's own case Assessing Officer has not indicated any facts which indicate that the assessee deviated from this principle. He has merely referred the extent of profit making activities without correlating the same to the other activities of the trust. In our view, therefore, the order of the Tribunal must be upheld. As decided in JAMMU DEVELOPMENT AUTHORITY [2013 (11) TMI 1578 - JAMMU AND KASHMIR HIGH COURT] Section 2(15) and the corresponding sections including Sections 11, 12, 12A and 12AA are independent of Section 10(20A) of the Act. Upon the omission of Section 10(20A), the provisions of the other sections were not affected. They remained intact. An assessee could have been entitled to the provisions of Section 10(20A) and the other provisions simultaneously. The omission of one, however, does not affect the validity or the existence of the others. The two provisions are distinct and independent of each other. Thus the omission of Section 10(20A) did not affect the rights of the parties claiming the benefit of Sections 2(15), 11, 12, 12A and 12AA of the Act. - Decided in favour of assessee.
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