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<h1>Appeal Dismissed for Non-Compliance with Statutory Fund Utilization Requirements</h1> <h3>Director of Income-Tax Versus Wardha Charitable Trust</h3> The Delhi HC dismissed the appeal as the Tribunal found compliance with statutory requirements on fund utilization, determining the matter to be outside ... - The Delhi High Court dismissed the appeal as the Tribunal found due compliance with statutory requirements regarding utilization of funds, concluding that the case fell beyond the scope of section 13 of the Income-tax Act, 1961.