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Issues:
1. Interpretation of section 33(2) of the E.D. Act regarding exemption from estate duty for donations made to institutions. 2. Whether donations made to approved institutions should be aggregated under section 34(1) of the E.D. Act. 3. Determination of the nature of exemption granted by Notification No. GSR 513 dated 29-4-1980 in relation to estate duty. Analysis: 1. The appeal raised concerns about the denial of full exemption from estate duty for a sum bequeathed to institutions under sec. 10(22) of the I.T. Act. The contention was based on the provisions of sec 33(2) of the E.D. Act read with Notification No. GSR 513 dated 29-4-80. The issue revolved around the interpretation of exemptions provided under the law. 2. The key argument centered on whether donations made to approved institutions should be included for aggregation under section 34(1) of the E.D. Act. The appellant challenged the view that such donations should be considered for calculating the rate of duty, while the revenue authorities maintained that only specific properties were fully exempted from aggregation. 3. The crux of the matter was the nature of the exemption granted by Notification No. GSR 513 dated 29-4-1980. The debate focused on whether the exemption conferred by the notification was a double exemption or merely restricted to calculating the rate of estate duty. The interpretation of this exemption played a crucial role in determining the applicability of estate duty on the donations made to institutions. 4. The Tribunal analyzed the relevant sections of the E.D. Act, particularly section 33(1) and 33(2), along with the notifications issued for relief in estate duty. The Tribunal considered the language used in the notifications and the implications of exemptions under section 33 for the purpose of aggregation under section 34(1) of the Act. 5. Ultimately, the Tribunal upheld the interpretation put forth by the CED(A) regarding the nature of exemption granted by the notification. It was concluded that the exemption allowed by the notification was in respect of the rate of estate duty and not a total exemption akin to properties listed in section 33(1). As a result, the order of the CED(Appeals) was confirmed, and the appeal was dismissed based on the findings related to the interpretation of the relevant provisions and notifications.
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