https://www.taxtmi.com/caselaws?id=66749 Delay in filing Form 11 for firm registration was treated as technical and condonable because the registration claim had been consistently pursued and the record did not show ante-dating or lack of bona fides; the application had to be considered on merits. The partnership was also found genuine and valid for the relevant year, since both partners were majors during the accounting period and no material showed the partner to be a nominal or benami participant. Registration could not be refused on the basis of his earlier minority, and the assessee's claim succeeded. en-us Mon, 14 Dec 1981 00:00:00 +0530 Mon, 07 Mar 2011 10:50:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=66749 Delay in filing Form 11 for firm registration was treated as technical and condonable because the registration claim had been consistently pursued and the record did not show ante-dating or lack of bona fides; the application had to be considered on merits. The partnership was also found genuine and valid for the relevant year, since both partners were majors during the accounting period and no material showed the partner to be a nominal or benami participant. Registration could not be refused on the basis of his earlier minority, and the assessee's claim succeeded. Case-Laws Income Tax Mon, 14 Dec 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=66749