Proviso to sec. 2(15) applies to residuary clause only which is 'advancement of any other object of

IT : First proviso to section 2(15) as amended by Finance (No. 2) Act, 2009 is applicable in cases of carrying on charitable purpose covered by residuary clause i.e., 'advancement of any other object of public utility' and not to charitable purposes like relief to poor, education, medical relief etc.,