https://www.taxtmi.com/caselaws?id=7623 A delayed application for registration was governed by a mandatory filing time limit, and condonation depended on the applicant showing sufficient cause to the Income-tax Officer's satisfaction. Where the application was admittedly out of time, the burden remained on the applicant to explain the delay, and the officer was not required to issue a prior notice or call for a show-cause explanation before rejecting it. The availability of a revision remedy was treated as an adequate alternative, so the plea based on natural justice failed. en-us Wed, 18 Jun 1969 00:00:00 +0530 Thu, 05 Mar 2009 16:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=7623 A delayed application for registration was governed by a mandatory filing time limit, and condonation depended on the applicant showing sufficient cause to the Income-tax Officer's satisfaction. Where the application was admittedly out of time, the burden remained on the applicant to explain the delay, and the officer was not required to issue a prior notice or call for a show-cause explanation before rejecting it. The availability of a revision remedy was treated as an adequate alternative, so the plea based on natural justice failed. Case-Laws Income Tax Wed, 18 Jun 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=7623