https://www.taxtmi.com/caselaws?id=9290 Delay in filing an application for registration of a firm under section 26A of the Indian Income-tax Act, 1922 was treated as a factual matter. Where the Tribunal found sufficient cause on material before it, including an affidavit explaining the delay, that finding could not be disturbed as an error of law. A separate written prayer for condonation was not indispensable, and the principles governing section 5 of the Limitation Act were distinguished because registration under section 26A concerns the genuineness of the firm rather than any vested revenue right arising from mere delay. en-us Tue, 25 Jul 1972 00:00:00 +0530 Sun, 21 Jun 2009 17:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=9290 Delay in filing an application for registration of a firm under section 26A of the Indian Income-tax Act, 1922 was treated as a factual matter. Where the Tribunal found sufficient cause on material before it, including an affidavit explaining the delay, that finding could not be disturbed as an error of law. A separate written prayer for condonation was not indispensable, and the principles governing section 5 of the Limitation Act were distinguished because registration under section 26A concerns the genuineness of the firm rather than any vested revenue right arising from mere delay. Case-Laws Income Tax Tue, 25 Jul 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=9290