Firm registration applications must be examined on merits when receipt is proved, including delay and genuineness verification.

An acknowledgement slip showing receipt of the firm's registration applications, partnership deed and returns justified consideration of those applications on merits. The Income-tax Officer was required to verify that the receipt related to the stated applications and then examine the delay in filing and the genuineness of the firm before granting registration. Where those matters were satisfactorily established, registration could be allowed.

---

---

Issues: Whether the direction to entertain the firm's applications for registration on the basis of the acknowledgement receipt was justified, and whether registration could be granted upon verification of the delay and genuineness of the firm.

Analysis: The acknowledgement slip produced before the appellate authority indicated receipt of the applications in the relevant forms along with the partnership deed and returns. On that basis, there was no reason to refuse consideration of the applications on merits. The Income-tax Officer was required to verify that the receipt related to those applications and, if so, to examine the delay in filing and the genuineness of the firm before granting registration.

Conclusion: The direction to consider the applications for registration was upheld, and the assessee was entitled to registration if the receipt and delay were satisfactorily proved and the firm was found genuine.

---