https://www.taxtmi.com/caselaws?id=66054 The Tribunal allowed the appeal for statistical purposes and remanded the matter to the Appellate Assistant Commissioner for fresh adjudication on the merits, particularly focusing on condoning the two-month delay in filing the registration application. The Tribunal emphasized a flexible interpretation of "sufficient cause" to serve substantial justice, citing judicial precedents. The delay from 19-2-1986 to 24-3-1989 was deemed worthy of condonation. en-us Mon, 29 Apr 1991 00:00:00 +0530 Mon, 21 Feb 2011 11:27:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=66054 The Tribunal allowed the appeal for statistical purposes and remanded the matter to the Appellate Assistant Commissioner for fresh adjudication on the merits, particularly focusing on condoning the two-month delay in filing the registration application. The Tribunal emphasized a flexible interpretation of "sufficient cause" to serve substantial justice, citing judicial precedents. The delay from 19-2-1986 to 24-3-1989 was deemed worthy of condonation. Case-Laws Income Tax Mon, 29 Apr 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=66054