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2020 (2) TMI 846 - HC - Income TaxExemption u/s 10(23A) to Bar Council - exemption certificate in favour of the Chhattisgarh State Bar Council was produced - exemption which was considered and allowed, granting exemption from '2006-07' onwards - Department pointing out that, as per the scheme of statute, unless there was a specific order granting exemption in terms of Section 10(23A) of the Act of 1961, no relief could be extended - HELD THAT:- During the course of hearing, it is virtually conceded that there is no dispute with regard to the genesis of the case; particularly, as to the formation of the new State of Chhattisgarh, after having the same carved out from the erstwhile undivided State of Madhya Pradesh. It is also a fact conceded that there has to be only one Bar Council for the entire State as per the scheme of the Advocates Act and that the Bar Council of the undivided State was granted exemption in terms of Section 10(23A) of the Act of 1961. After formation of the new State of Chhattisgarh, pursuant to the Act of 2000, the erstwhile Bar Council came to be separated as two different Bar Councils. Needless to say that a formal application had to be submitted by the Chhattisgarh State Bar Council for continuing to enjoy the benefit of exemption, but that is only a technical and procedural formality, insofar as the formation of new State and formation of the new State Bar Council is a statutory consequence. This being the position, this Court is of the firm view that the analysis made by the learned Single Judge with regard to the course pursued by the Department and declaration of eligibility of the Chhattisgarh State Bar Council to get exemption in terms of Section 10(23A) of the Act of 1961 are not liable to be interdicted in any manner.
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