https://www.taxtmi.com/caselaws?id=68249 Delay in filing Form No. 12 for continuation of registration may be condoned where the assessee shows reasonable cause. The return and declaration were submitted after the prescribed time, but serious illness in the family was supported by medical evidence. In the context of an application for continuance of registration already granted in the preceding year, strict proof of delay was not insisted upon, and the circumstances were treated as sufficient cause for the belated filing. The delay was therefore condonable, and the matter had to be examined on merits in accordance with law. en-us Thu, 13 May 1982 00:00:00 +0530 Sat, 03 Sep 2011 18:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=68249 Delay in filing Form No. 12 for continuation of registration may be condoned where the assessee shows reasonable cause. The return and declaration were submitted after the prescribed time, but serious illness in the family was supported by medical evidence. In the context of an application for continuance of registration already granted in the preceding year, strict proof of delay was not insisted upon, and the circumstances were treated as sufficient cause for the belated filing. The delay was therefore condonable, and the matter had to be examined on merits in accordance with law. Case-Laws Income Tax Thu, 13 May 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=68249