https://www.taxtmi.com/caselaws?id=68023 The Tribunal set aside the Income Tax Officer's refusal of registration for the partnership firm for the assessment years 1983-84, 1984-85, and 1985-86. It found that the ITO's decision was flawed due to procedural errors, insufficient time for defect rectification, and lack of consideration for the counsel's illness. The Tribunal directed the ITO to re-examine the case in line with relevant circulars and case law, emphasizing that registration should not be denied solely based on the non-filing of Form No. 11 if Form No. 12 was submitted on time. The appeals were allowed, and the matter was remanded for fresh consideration. en-us Tue, 03 Dec 1991 00:00:00 +0530 Wed, 16 Mar 2011 14:25:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=68023 The Tribunal set aside the Income Tax Officer's refusal of registration for the partnership firm for the assessment years 1983-84, 1984-85, and 1985-86. It found that the ITO's decision was flawed due to procedural errors, insufficient time for defect rectification, and lack of consideration for the counsel's illness. The Tribunal directed the ITO to re-examine the case in line with relevant circulars and case law, emphasizing that registration should not be denied solely based on the non-filing of Form No. 11 if Form No. 12 was submitted on time. The appeals were allowed, and the matter was remanded for fresh consideration. Case-Laws Income Tax Tue, 03 Dec 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=68023