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    <description>The Tribunal directed the DIT (E) to renew the approval granted earlier under section 80G(5) of the Income Tax Act, as the assessee met the specified conditions. Regarding the addition of unexplained cash credits, the Tribunal upheld the CIT (A)&#039;s decision, considering only the peak credit for addition and allowing the assessee&#039;s appeals while dismissing the department&#039;s appeals.</description>
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      <description>The Tribunal directed the DIT (E) to renew the approval granted earlier under section 80G(5) of the Income Tax Act, as the assessee met the specified conditions. Regarding the addition of unexplained cash credits, the Tribunal upheld the CIT (A)&#039;s decision, considering only the peak credit for addition and allowing the assessee&#039;s appeals while dismissing the department&#039;s appeals.</description>
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