https://www.taxtmi.com/caselaws?id=182978 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. en-us Mon, 05 Apr 1999 00:00:00 +0530 Wed, 25 May 2016 15:34:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=182978 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. Case-Laws Income Tax Mon, 05 Apr 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=182978