https://www.taxtmi.com/caselaws?id=7747 Registration under the Income-tax Act, 1961 depends on compliance with section 184(4) and section 184(5): the application must be filed before the end of the previous year, with delay in filing capable of being condoned, and it must be supported by the original partnership instrument. The deed need only be operative on the date of application, not for the whole accounting year, and the earlier Supreme Court position was not displaced by the amended wording. However, the power to condone delay extends only to late filing of the application and does not cure execution of the partnership deed after the close of the previous year. On the facts stated, registration could not be directed and the reference was answered against the assessee. en-us Tue, 21 Oct 1969 00:00:00 +0530 Wed, 18 Mar 2009 17:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=7747 Registration under the Income-tax Act, 1961 depends on compliance with section 184(4) and section 184(5): the application must be filed before the end of the previous year, with delay in filing capable of being condoned, and it must be supported by the original partnership instrument. The deed need only be operative on the date of application, not for the whole accounting year, and the earlier Supreme Court position was not displaced by the amended wording. However, the power to condone delay extends only to late filing of the application and does not cure execution of the partnership deed after the close of the previous year. On the facts stated, registration could not be directed and the reference was answered against the assessee. Case-Laws Income Tax Tue, 21 Oct 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=7747