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of <h1>Delhi High Court: Appeal maintainable for delay in filing application for registration continuation</h1> <h3>Eastern Insulation Co. Versus Commissioner Of Income-Tax</h3> Eastern Insulation Co. Versus Commissioner Of Income-Tax - [1995] 215 ITR 130, 82 TAXMANN 460 The High Court of Delhi ruled in favor of the assessee in a tax case regarding the delay in filing an application for continuation of registration. The court cited a Supreme Court decision in the case of CIT v. Ashoka Engineering Co. [1992] 194 ITR 645 to support its decision. The court held that an appeal is maintainable from an order rejecting such an application filed beyond the deadline if there was no sufficient cause for the delay. The court answered the question of law in the negative, favoring the assessee and disposing of the petition.
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