https://www.taxtmi.com/caselaws?id=67342 A two-day delay in filing Form No. 11 for registration of a firm was treated as condonable where the assessee showed reasonable cause through a medical certificate stating that one partner was under treatment during the relevant period. A rejection based on a mere assumption about the nature of dysentery was found inadequate, and the seriousness of the illness should have been verified by examining the doctor. The application for registration was therefore directed to be entertained, the lower orders were set aside, and the matter was remanded to the Income-tax Officer to decide the registration claim on merits. en-us Tue, 21 Apr 1981 00:00:00 +0530 Thu, 10 Mar 2011 11:36:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=67342 A two-day delay in filing Form No. 11 for registration of a firm was treated as condonable where the assessee showed reasonable cause through a medical certificate stating that one partner was under treatment during the relevant period. A rejection based on a mere assumption about the nature of dysentery was found inadequate, and the seriousness of the illness should have been verified by examining the doctor. The application for registration was therefore directed to be entertained, the lower orders were set aside, and the matter was remanded to the Income-tax Officer to decide the registration claim on merits. Case-Laws Income Tax Tue, 21 Apr 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=67342