https://www.taxtmi.com/caselaws?id=67888 The ITAT allowed the appeal, directing the ITO to grant registration to the firm. The delay in filing Form No. 11 was deemed reasonable due to the accountant's mistake, which was acknowledged by the partners. The genuineness of the firm was not in question, and previous year's registration had been granted. The ITAT found the refusal of registration unjustified, citing a precedent and emphasizing the reasonable cause for the delay. The decision was based on the firm's genuine nature and the lack of defects in its constitution. en-us Wed, 26 Dec 1984 00:00:00 +0530 Tue, 15 Mar 2011 11:41:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=67888 The ITAT allowed the appeal, directing the ITO to grant registration to the firm. The delay in filing Form No. 11 was deemed reasonable due to the accountant's mistake, which was acknowledged by the partners. The genuineness of the firm was not in question, and previous year's registration had been granted. The ITAT found the refusal of registration unjustified, citing a precedent and emphasizing the reasonable cause for the delay. The decision was based on the firm's genuine nature and the lack of defects in its constitution. Case-Laws Income Tax Wed, 26 Dec 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=67888