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    <description>The Court directed the Commissioner of Income Tax, Jalandhar-II, to re-evaluate the case considering the new evidence provided by the Trust regarding the genuineness of funds contributed by NRI trustees. The previous order rejecting exemption under Section 80-G of the Income Tax Act was set aside, emphasizing that the fresh decision should be solely based on the merits of the case and all relevant documents. The judgment aimed to ensure a fair assessment of the Trust&#039;s eligibility for exemption.</description>
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