Revocation or New

Rahmathullah p (101 Points)

27 July 2021  
Client not filed any return from Dec'2020.So, RC got cancelled. Now he wants to continue the business. Pls advise on the below.

1. Is it only option to go for revocation to continue the same business with same name..?
2. Shall we apply for new RC with same name or some other name..?