https://www.taxtmi.com/caselaws?id=71116 The appeal was dismissed, upholding the decision to refuse registration under s. 185 of the Income Tax Act due to a three-month delay in filing the application and concerns regarding the validity of the partnership between an individual and a Trust. The Appellate Assistant Commissioner found the delay unjustified and determined that the partnership did not come into existence until November 1971. The Appellate Tribunal concurred, emphasizing that the delay was not due to a reasonable cause and that the partnership's existence from January 1971 was not established. en-us Thu, 24 Feb 1977 00:00:00 +0530 Thu, 21 Apr 2011 13:58:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=71116 The appeal was dismissed, upholding the decision to refuse registration under s. 185 of the Income Tax Act due to a three-month delay in filing the application and concerns regarding the validity of the partnership between an individual and a Trust. The Appellate Assistant Commissioner found the delay unjustified and determined that the partnership did not come into existence until November 1971. The Appellate Tribunal concurred, emphasizing that the delay was not due to a reasonable cause and that the partnership's existence from January 1971 was not established. Case-Laws Income Tax Thu, 24 Feb 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=71116