https://www.taxtmi.com/caselaws?id=10238 The Tribunal allowed the appeal, granting registration to the assessee-firm despite initial rejection by the Assessing Officer and Commissioner of Appeals. The delay in filing the partnership deed was condoned due to genuine reasons, including inadvertent retention by the authorized representative. The court upheld the Tribunal's decision, emphasizing the firm's genuineness and valid reasons for the delay, dismissing the appeal and affirming registration for the firm. en-us Tue, 13 Jul 2004 00:00:00 +0530 Sat, 11 Jul 2009 10:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=10238 The Tribunal allowed the appeal, granting registration to the assessee-firm despite initial rejection by the Assessing Officer and Commissioner of Appeals. The delay in filing the partnership deed was condoned due to genuine reasons, including inadvertent retention by the authorized representative. The court upheld the Tribunal's decision, emphasizing the firm's genuineness and valid reasons for the delay, dismissing the appeal and affirming registration for the firm. Case-Laws Income Tax Tue, 13 Jul 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=10238