https://www.taxtmi.com/caselaws?id=7489 Renewal of registration under section 26A of the Indian Income-tax Act, 1922 depends on strict compliance with the prescribed form, including a truthful declaration that the firm's constitution and individual shares remain unchanged. Where a partner dies and an heir is substituted, the constitution of the firm changes even if the partnership deed states the firm will not dissolve on death. In that situation, the applicants cannot truthfully certify that the constitution is unaltered, and any such declaration would be false. Non-compliance with the prescribed renewal requirements justifies refusal of renewal. en-us Thu, 28 Nov 1968 00:00:00 +0530 Fri, 20 Feb 2009 16:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=7489 Renewal of registration under section 26A of the Indian Income-tax Act, 1922 depends on strict compliance with the prescribed form, including a truthful declaration that the firm's constitution and individual shares remain unchanged. Where a partner dies and an heir is substituted, the constitution of the firm changes even if the partnership deed states the firm will not dissolve on death. In that situation, the applicants cannot truthfully certify that the constitution is unaltered, and any such declaration would be false. Non-compliance with the prescribed renewal requirements justifies refusal of renewal. Case-Laws Income Tax Thu, 28 Nov 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=7489