https://www.taxtmi.com/caselaws?id=276154 A firm remained entitled to registration under section 26A where its application was properly made and the firm existed as constituted by the partnership deed at the time of filing. Rule 4 requires the Income-tax Officer to be satisfied that there is or was a firm in existence in accordance with the instrument of partnership and that the application is properly made. A later failure by the partners to credit interest on capital as provided in the deed did not invalidate the application or by itself show that the firm was not constituted as stated in the instrument. Registration could be refused only if the firm did not exist as constituted by the deed. en-us Fri, 07 Sep 1962 00:00:00 +0530 Wed, 31 Oct 2018 17:59:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=276154 A firm remained entitled to registration under section 26A where its application was properly made and the firm existed as constituted by the partnership deed at the time of filing. Rule 4 requires the Income-tax Officer to be satisfied that there is or was a firm in existence in accordance with the instrument of partnership and that the application is properly made. A later failure by the partners to credit interest on capital as provided in the deed did not invalidate the application or by itself show that the firm was not constituted as stated in the instrument. Registration could be refused only if the firm did not exist as constituted by the deed. Case-Laws Income Tax Fri, 07 Sep 1962 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=276154