If the first time we failed to get the approval from Google for the Adsense Account, can we use back the same Website for Adsnese approval again? Please help. Thanks
Yes, you can. After the website/blog be improved and fulfill the requirement, it can be resubmit for approval
did you tried to short out the reasons mailed to you for the account rejection? if not you will get the same response.
do check your content and the requirements first, adjust accordingly and you can submit again with the same url / website.
If you failed on the first time, try to improve your site first then you can resubmit your website to google adsense team. They will evaluate your site and if they saw it that you followed their guidelines then will approve your site.
if you are able to solve/improve the problems mentioned in the account rejection mail sent to you by Google Adsense then you can re-submit the application with the same URL.