https://www.taxtmi.com/caselaws?id=66992 The ITAT allowed the appeal, directing the ITO to grant registration to the assessee firm for the assessment year 1976-77. Despite the initial filing error, the subsequent correction and genuine intention to comply were recognized. The delay in filing the correct form was deemed inadvertent, leading to the conclusion that the assessee was entitled to registration. The ITAT clarified that the refusal to condone the delay was appealable, contrasting with the AAC's decision, and emphasized the genuine nature of the firm's actions. en-us Thu, 15 May 1980 00:00:00 +0530 Tue, 08 Mar 2011 16:23:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=66992 The ITAT allowed the appeal, directing the ITO to grant registration to the assessee firm for the assessment year 1976-77. Despite the initial filing error, the subsequent correction and genuine intention to comply were recognized. The delay in filing the correct form was deemed inadvertent, leading to the conclusion that the assessee was entitled to registration. The ITAT clarified that the refusal to condone the delay was appealable, contrasting with the AAC's decision, and emphasized the genuine nature of the firm's actions. Case-Laws Income Tax Thu, 15 May 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=66992