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    <description>The Tribunal allowed both appeals by the assessee for statistical purposes, emphasizing the necessity of affording a fair opportunity for the assessee to be heard before issuing orders concerning registration and recognition under the Income Tax Act, 1961. The Tribunal set aside the orders and remanded the matters to the CIT(E) for fresh decisions due to the failure to provide adequate hearing opportunities to the assessee, as mandated by law.</description>
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      <description>The Tribunal allowed both appeals by the assessee for statistical purposes, emphasizing the necessity of affording a fair opportunity for the assessee to be heard before issuing orders concerning registration and recognition under the Income Tax Act, 1961. The Tribunal set aside the orders and remanded the matters to the CIT(E) for fresh decisions due to the failure to provide adequate hearing opportunities to the assessee, as mandated by law.</description>
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