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    <description>Rejection of a trust&#039;s registration application for non-prosecution should not stand where non-compliance resulted from the accountant&#039;s failure to attend proceedings and communicate the rejection. Fair hearing requirements warranted a fresh opportunity for the trust to present its case. The rejection was set aside, and the registration application was restored to the Commissioner (Exemption) for fresh determination after granting an adequate opportunity of hearing.</description>
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      <description>Rejection of a trust&#039;s registration application for non-prosecution should not stand where non-compliance resulted from the accountant&#039;s failure to attend proceedings and communicate the rejection. Fair hearing requirements warranted a fresh opportunity for the trust to present its case. The rejection was set aside, and the registration application was restored to the Commissioner (Exemption) for fresh determination after granting an adequate opportunity of hearing.</description>
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