https://www.taxtmi.com/caselaws?id=64649 Delay in filing Form No. 11 for firm registration was treated as condonable where the assessee filed it with the return under a bona fide belief, based on wrong legal advice, that this was the correct procedure. The Tribunal held that such good-faith error should not deprive the assessee of the statutory benefit. The delay was condoned, the lower orders were set aside, and the matter was remanded to the Income-tax Officer for decision on merits in accordance with law. en-us Tue, 30 Sep 1980 00:00:00 +0530 Wed, 09 Feb 2011 11:34:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=64649 Delay in filing Form No. 11 for firm registration was treated as condonable where the assessee filed it with the return under a bona fide belief, based on wrong legal advice, that this was the correct procedure. The Tribunal held that such good-faith error should not deprive the assessee of the statutory benefit. The delay was condoned, the lower orders were set aside, and the matter was remanded to the Income-tax Officer for decision on merits in accordance with law. Case-Laws Income Tax Tue, 30 Sep 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=64649