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    <title>2024 (7) TMI 1795 - ITAT KOLKATA</title>
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    <description>Rejection of a trust&#039;s registration application for non-prosecution should not stand where the trust was denied a proper opportunity to present its case. The notes state that non-compliance resulted from the accountant handling tax matters failing to attend the proceedings and not informing the trust of the rejection. In the interests of justice, the rejection was set aside and the application was restored to the Commissioner (Exemption) for a fresh decision after granting an opportunity of hearing.</description>
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