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    <description>The Tribunal allowed the appeals, emphasizing the significance of due process and fair treatment. The rejection of registration and approval solely for not mentioning PAN in Form 10A without providing an opportunity to rectify was deemed arbitrary and a violation of natural justice. The Tribunal set aside the order, directing reconsideration after allowing rectification of errors. The decision underscored the importance of procedural fairness and the necessity for a proper opportunity for rectification before rejection. The order highlighted adherence to procedural norms and principles of natural justice in tax-related administrative decisions.</description>
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      <description>The Tribunal allowed the appeals, emphasizing the significance of due process and fair treatment. The rejection of registration and approval solely for not mentioning PAN in Form 10A without providing an opportunity to rectify was deemed arbitrary and a violation of natural justice. The Tribunal set aside the order, directing reconsideration after allowing rectification of errors. The decision underscored the importance of procedural fairness and the necessity for a proper opportunity for rectification before rejection. The order highlighted adherence to procedural norms and principles of natural justice in tax-related administrative decisions.</description>
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