Try the below
<xsl:stylesheet xmlns:xsl="http://www.w3.org/1999/XSL/Transform" version="2.0">
<xsl:output method="xml" indent="yes"/>
<xsl:template match="Groups">
<xsl:choose>
<xsl:when test="Group/GroupSelector[. = '20']">
<GroupSelection ElementName="FoundGroup" Missing="false">20</GroupSelection>
<GroupSelection ElementName="GroupDes" Missing="false">Group 20</GroupSelection>
<GroupSelection ElementName="GroupVal" Missing="false">XYZA</GroupSelection>
</xsl:when>
<xsl:when test="Group/GroupSelector[ . !='20']">
<GroupSelection ElementName="FoundGroup" Missing="true"/>
<GroupSelection ElementName="GroupDes" Missing="true"/>
<GroupSelection ElementName="GroupVal" Missing="true"/>
</xsl:when>
</xsl:choose>
</xsl:template>
</xsl:stylesheet>