Condonation of delay in Form No. 12 filing accepted on reasonable cause and medical evidence for late registration continuation.

Delay in filing Form No. 12 for continuation of registration may be condoned where the assessee shows reasonable cause. The return and declaration were submitted after the prescribed time, but serious illness in the family was supported by medical evidence. In the context of an application for continuance of registration already granted in the preceding year, strict proof of delay was not insisted upon, and the circumstances were treated as sufficient cause for the belated filing. The delay was therefore condonable, and the matter had to be examined on merits in accordance with law.

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Issues: Whether the delay in filing Form No. 12 for continuation of registration could be condoned on the showing of reasonable cause.

Analysis: The return was filed belatedly and the declaration in Form No. 12 was also submitted after the prescribed time. The explanation offered was serious illness in the family, supported by medical evidence. In the context of an application seeking continuance of registration already granted in the preceding year, strict proof of delay was not insisted upon, and the circumstances disclosed reasonable cause for the belated filing.

Conclusion: The delay was condonable and the matter was required to be adjudicated on merits according to law.

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