Partnership firm registration can be renewed only up to the date of constitutional change when the firm structure changes mid-year.

Registration renewal for a firm may be confined to the period ending on the date its constitution changes, where the renewal application covers only that portion of the year. Following its earlier ruling on the same issue, the HC held that the Tribunal was correct in directing continuation of registration up to the date of the partner's death and resulting change in constitution. The renewal was therefore valid only for the period before the change, and the issue was answered in favour of the assessee.

---

---

Issues: Whether the Tribunal was right in directing continuation of registration to the assessee-firm up to the date of change in its constitution.

Analysis: The registration granted earlier was sought to be renewed in Form No. 12 for the period ending on the date when the mother-partner died and the firm's constitution changed. The point was whether renewal could be confined to part of the year up to that date. The Court followed its earlier decision on the same question and held that registration could be renewed for the period ending with the change in constitution.

Conclusion: The question was answered in the affirmative and in favour of the assessee.

---