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    <description>The Tribunal allowed the appeal challenging the rejection of registration under section 12AA, emphasizing the importance of compliance with legal requirements and self-corrective actions. The order rejecting the application was set aside for reevaluation by the CIT(E) based on the full facts provided by the appellant regarding the construction activity for a hospital in Bhopal. The Tribunal highlighted the necessity of considering fresh applications after addressing shortcomings and verifying facts to ensure compliance with registration criteria. Compliance with legal requirements and providing necessary documentation were deemed essential for reevaluation.</description>
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      <description>The Tribunal allowed the appeal challenging the rejection of registration under section 12AA, emphasizing the importance of compliance with legal requirements and self-corrective actions. The order rejecting the application was set aside for reevaluation by the CIT(E) based on the full facts provided by the appellant regarding the construction activity for a hospital in Bhopal. The Tribunal highlighted the necessity of considering fresh applications after addressing shortcomings and verifying facts to ensure compliance with registration criteria. Compliance with legal requirements and providing necessary documentation were deemed essential for reevaluation.</description>
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