Duplicate 12A registration certificate requests must be decided promptly, and the original application reconsidered if no order was passed.

Duplicate registration certificate requests under section 12A of the Income-tax Act must be decided administratively within a fixed time where the assessee alleges that the original certificate is not traceable and the absence of the certificate is affecting exemption claims under sections 11 to 13. If no order was in fact passed on the original registration application, that application must also be considered and decided according to law. The direction in the document required the revenue to dispose of the duplicate-certificate request within a fortnight and, if necessary, reassess the original registration application on merits.

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Issues: Whether the revenue should be directed to decide the application for a duplicate registration certificate under section 12A of the Income-tax Act, 1961, and whether the petitioner's earlier registration application required reconsideration if no order had actually been made.

Analysis: The petitioner's claim was that registration under section 12A had been granted, the original certificate was not traceable, and the absence of the certificate was affecting the claim for exemption under sections 11 to 13. In these circumstances, the matter called for an administrative decision on the duplicate certificate request within a fixed time, and, if no order had in fact been passed on the original application, for the application to be considered and decided according to law.

Outcome: The petition was allowed by issuing a direction to the respondents to decide the duplicate-certificate application within a fortnight and, if necessary, to consider the original registration application afresh according to law.

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