https://www.taxtmi.com/caselaws?id=63108 The Tribunal upheld the CIT (A) decision to grant registration to an assessee-firm for the assessment year 1977-78. Despite a delay in filing the registration application, the Tribunal found the reasons presented by the assessee justifiable, considering disputes between partners and the need to dissolve the old firm. The Tribunal emphasized that the CIT (A) had valid grounds for condoning the delay, in line with the proviso to s. 184(4) of the IT Act, 1961. The appeal was dismissed, affirming the registration of the firm if all conditions were met. en-us Sat, 28 Nov 1981 00:00:00 +0530 Thu, 27 Jan 2011 18:27:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=63108 The Tribunal upheld the CIT (A) decision to grant registration to an assessee-firm for the assessment year 1977-78. Despite a delay in filing the registration application, the Tribunal found the reasons presented by the assessee justifiable, considering disputes between partners and the need to dissolve the old firm. The Tribunal emphasized that the CIT (A) had valid grounds for condoning the delay, in line with the proviso to s. 184(4) of the IT Act, 1961. The appeal was dismissed, affirming the registration of the firm if all conditions were met. Case-Laws Income Tax Sat, 28 Nov 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=63108