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    <description>AT allowed appeals challenging rejection of tax exemption applications under sections 12A and 80G(5). The tribunal found procedural violations of natural justice, as the Commissioner issued only single notices without providing adequate opportunity to present case. The orders were set aside and remanded for fresh consideration with proper hearing, emphasizing the fundamental principle that no party should be condemned unheard.</description>
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      <description>AT allowed appeals challenging rejection of tax exemption applications under sections 12A and 80G(5). The tribunal found procedural violations of natural justice, as the Commissioner issued only single notices without providing adequate opportunity to present case. The orders were set aside and remanded for fresh consideration with proper hearing, emphasizing the fundamental principle that no party should be condemned unheard.</description>
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