Try this one:
(From d In File_Table.AsEnumerable
Group d By k=d(“SF-Case”).toString.Trim Into grp=Group
Let n = String.Join(“,”,grp.Select(Function (x) x(“Item”).toString.Trim).toArray)
Let p = String.Join(“,”,grp.Select(Function (x) x(“Status”).toString.Trim).toArray)
Let ra = New Object(){k,n,p}
Select dtreport.Rows.Add(ra)).CopyToDataTable