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2019 (7) TMI 1865 - AT - Income TaxExemption u/s 11 - claim under the head ‘objects of general public utility’ OR under the head ‘preservation of environment’ - HELD THAT:- As following the judicial precedent in the case of the assessee itself [2019 (3) TMI 1920 - ITAT LUCKNOW] the activities being undertaken by the assessee are held to be charitable in nature. As regards the arguments of Learned D. R. that in earlier years the assessee had claimed exemption under the head ‘objects of general public utility’ whereas in the years under consideration the assessee had claimed exemption under the head ‘preservation of environment’ (including watersheds, forest and wildlife) we find that the specific clause would always prevail over the general clause. The amendment to section 2(15) was made with effect from 01/04/2009 whereby preservation of environment was included as a specific object u/s 2(15) of the Act and since the activities of the assessee fell in the specific category therefore, learned CIT(A) has rightly considered the same - Decided in favour of assessee.
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