https://www.taxtmi.com/caselaws?id=13779 Orders rejecting consideration of delay in an assessee's application for registration under section 12A were unsustainable where they were issued on a printed pro forma with unstruck alternative findings, without showing reasoned consideration of the relevant material, including favourable reports, and without affording a hearing. The Rajasthan HC treated these defects as breach of natural justice and non-application of mind, and set aside the rejection to that extent. The Commissioner was directed to reconsider the matter in accordance with law. en-us Thu, 22 Mar 2001 00:00:00 +0530 Thu, 02 Jul 2009 16:32:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=13779 Orders rejecting consideration of delay in an assessee's application for registration under section 12A were unsustainable where they were issued on a printed pro forma with unstruck alternative findings, without showing reasoned consideration of the relevant material, including favourable reports, and without affording a hearing. The Rajasthan HC treated these defects as breach of natural justice and non-application of mind, and set aside the rejection to that extent. The Commissioner was directed to reconsider the matter in accordance with law. Case-Laws Income Tax Thu, 22 Mar 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=13779