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    <description>The appeal was filed against the rejection of a trust&#039;s application for approval under section 80G (5) of the Act for the assessment year 2018-19. The trust argued that the rejection was based on errors in factual and legal reasoning, confusion between different application processes, lack of proper consideration of submitted evidence, and mischaracterization of its activities. The tribunal directed the Income Tax Department to reevaluate the application, verify all documents, and grant the benefit of section 80G after ensuring adherence to principles of natural justice.</description>
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