https://www.taxtmi.com/caselaws?id=67475 The Tribunal held that an appeal lies when registration is denied due to a delay in filing the required form, allowing the assessee to explain the delay and appeal the decision. It found the Deputy Commissioner (Appeals) erred in not considering additional grounds and evidence submitted, emphasizing the importance of a fair opportunity for the assessee to present their case. The Tribunal set aside the Deputy Commissioner's order, directing a reevaluation of the appeal with consideration of new evidence and objections raised by the Income Tax Officer. en-us Fri, 16 Aug 1991 00:00:00 +0530 Thu, 10 Mar 2011 17:37:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=67475 The Tribunal held that an appeal lies when registration is denied due to a delay in filing the required form, allowing the assessee to explain the delay and appeal the decision. It found the Deputy Commissioner (Appeals) erred in not considering additional grounds and evidence submitted, emphasizing the importance of a fair opportunity for the assessee to present their case. The Tribunal set aside the Deputy Commissioner's order, directing a reevaluation of the appeal with consideration of new evidence and objections raised by the Income Tax Officer. Case-Laws Income Tax Fri, 16 Aug 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=67475