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    <title>2023 (6) TMI 872 - ITAT AMRITSAR</title>
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    <description>The tribunal adjudicated the appeal despite the appellant&#039;s lack of active participation. The trust&#039;s application for approval under section 80G (5) of the Income Tax Act was rejected due to discrepancies in fund utilization. The tribunal emphasized the need for the trust to reapply under the amended provisions and remanded the matter for further consideration. The appeal was disposed of with directions for cooperation in the fresh proceedings before the Principal Commissioner of Income Tax (Exemption).</description>
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      <description>The tribunal adjudicated the appeal despite the appellant&#039;s lack of active participation. The trust&#039;s application for approval under section 80G (5) of the Income Tax Act was rejected due to discrepancies in fund utilization. The tribunal emphasized the need for the trust to reapply under the amended provisions and remanded the matter for further consideration. The appeal was disposed of with directions for cooperation in the fresh proceedings before the Principal Commissioner of Income Tax (Exemption).</description>
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