https://www.taxtmi.com/caselaws?id=7399 Where an application for firm registration under section 26A of the Indian Income-tax Act, 1922 was still pending and no registration order had been granted, a later application described as one for renewal was not invalid merely because of its label. The distinction between registration and renewal was treated as formal in that setting, and the defect was one of description rather than substance. Applying the principle against rejection for a curable irregularity, the High Court held that the application could be entertained and that dismissal of the appeal on a technical objection was not justified. en-us Mon, 11 Nov 1968 00:00:00 +0530 Thu, 19 Feb 2009 11:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=7399 Where an application for firm registration under section 26A of the Indian Income-tax Act, 1922 was still pending and no registration order had been granted, a later application described as one for renewal was not invalid merely because of its label. The distinction between registration and renewal was treated as formal in that setting, and the defect was one of description rather than substance. Applying the principle against rejection for a curable irregularity, the High Court held that the application could be entertained and that dismissal of the appeal on a technical objection was not justified. Case-Laws Income Tax Mon, 11 Nov 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=7399