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<h1>Assessee granted appeal due to delay in filing Form No. 11 for registration citing family emergency</h1> <h3>SHYAM SUNDER MAHESH KUMAR. Versus INCOME TAX OFFICER.</h3> SHYAM SUNDER MAHESH KUMAR. Versus INCOME TAX OFFICER. - TTJ 021, 387, The appeal before the Appellate Tribunal ITAT Patna involved a delay in filing Form No. 11 for registration, which the assessee claimed was due to a reasonable cause related to a family emergency. The Tribunal found in favor of the assessee, noting that the delay was justified as the firm faced a financial crisis due to the serious illness and subsequent death of a family member. The Tribunal also highlighted that the correct form, Form No. 11, was eventually filed by the assessee, and the department did not provide an opportunity to rectify the mistake as required by law. As a result, the appeal of the assessee was allowed.