https://www.taxtmi.com/caselaws?id=67369 Refusal of registration to a genuinely constituted firm was not justified merely because Form No. 11 was filed after the close of the previous year. The delay was treated as a technical lapse, not a substantive defect, since the firm had come into existence during the relevant year and the filing delay arose from the assessee's conduct. It was also noted that notice should have been given before refusal, and such delay could be considered for condonation. Registration was therefore held to be available to the assessee. en-us Wed, 15 Feb 1984 00:00:00 +0530 Thu, 10 Mar 2011 12:19:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=67369 Refusal of registration to a genuinely constituted firm was not justified merely because Form No. 11 was filed after the close of the previous year. The delay was treated as a technical lapse, not a substantive defect, since the firm had come into existence during the relevant year and the filing delay arose from the assessee's conduct. It was also noted that notice should have been given before refusal, and such delay could be considered for condonation. Registration was therefore held to be available to the assessee. Case-Laws Income Tax Wed, 15 Feb 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=67369