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    <description>The SC/Tribunal addressed a trust&#039;s renewal application under Income Tax Act. The court found the CIT(E)&#039;s rejection of the application due to citing an incorrect statutory provision was improper. The Tribunal directed the CIT(E) to either treat the application under the correct provision or grant the Assessee an opportunity to rectify the application. The duplicate appeal was dismissed. The ruling emphasized principles of natural justice in administrative proceedings.</description>
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