Assessee filed an application under section 12AB for fresh registration. The commissioner rejected application  without  communicating  the exact deficiency in documents submitted and exact nature of clarification/explanation required from  the assessee. On appeal the Tribunal held that the  assessee  should be  given an  opportunity of being heard in order to prevent the miscarriage of justice  and directed the Commissioner   to pass a speaking order by providing a reasonable opportunity.  (AY. 2022 -23)