https://www.taxtmi.com/caselaws?id=18440 The court ruled in favor of the assessee, remanding the matter to the Income-tax Appellate Tribunal for a fresh consideration. The court found that the Tribunal erred in rejecting the registration without adequately assessing the genuineness of the mistake and the acceptability of the explanation provided by the assessee. It was emphasized that if the mistake was genuine and the explanation satisfactory, registration should be granted, overturning the previous decisions of the lower authorities. en-us Sun, 25 Feb 1996 00:00:00 +0530 Thu, 01 Oct 2009 10:02:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=18440 The court ruled in favor of the assessee, remanding the matter to the Income-tax Appellate Tribunal for a fresh consideration. The court found that the Tribunal erred in rejecting the registration without adequately assessing the genuineness of the mistake and the acceptability of the explanation provided by the assessee. It was emphasized that if the mistake was genuine and the explanation satisfactory, registration should be granted, overturning the previous decisions of the lower authorities. Case-Laws Income Tax Sun, 25 Feb 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=18440