https://www.taxtmi.com/caselaws?id=66307 The ITAT allowed the appeal, overturning previous decisions, and directed the continuation of registration for the assessee firm for the assessment year 1976-77. The delay in filing the declaration in Form No. 12 was condoned due to the managing partner's father's illness and misunderstandings among partners, leading to the late submission. The ITAT considered these reasons as sufficient cause for the delay, emphasizing the genuine nature of the firm. en-us Mon, 31 Aug 1981 00:00:00 +0530 Wed, 23 Feb 2011 15:11:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=66307 The ITAT allowed the appeal, overturning previous decisions, and directed the continuation of registration for the assessee firm for the assessment year 1976-77. The delay in filing the declaration in Form No. 12 was condoned due to the managing partner's father's illness and misunderstandings among partners, leading to the late submission. The ITAT considered these reasons as sufficient cause for the delay, emphasizing the genuine nature of the firm. Case-Laws Income Tax Mon, 31 Aug 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=66307