https://www.taxtmi.com/caselaws?id=65939 The Appellate Tribunal ruled in favor of the assessee's firm, criticizing the ITO's refusal to allow the belated submission of Form No. 12A. The Tribunal held that the time-limit prescribed under rule 24A exceeded the mandate of section 185(1), Explanation, and the ITO's rejection was contrary to established legal principles. The ITO was directed to permit the filing of Form No. 12A in line with the firm's request, emphasizing the importance of adhering to the law in registration matters. The decision aimed to uphold the legal rights of the firm and ensure compliance with statutory provisions under the Income-tax Act, 1961. en-us Fri, 31 Dec 1982 00:00:00 +0530 Sat, 19 Feb 2011 13:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=65939 The Appellate Tribunal ruled in favor of the assessee's firm, criticizing the ITO's refusal to allow the belated submission of Form No. 12A. The Tribunal held that the time-limit prescribed under rule 24A exceeded the mandate of section 185(1), Explanation, and the ITO's rejection was contrary to established legal principles. The ITO was directed to permit the filing of Form No. 12A in line with the firm's request, emphasizing the importance of adhering to the law in registration matters. The decision aimed to uphold the legal rights of the firm and ensure compliance with statutory provisions under the Income-tax Act, 1961. Case-Laws Income Tax Fri, 31 Dec 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=65939