https://www.taxtmi.com/caselaws?id=20331 Where an income-tax registration application is defective or filed out of time, the assessee must be given a fair opportunity to cure the defect or explain the delay before rejection. The Tribunal held that natural justice required notice of the defect or time-bar and an opportunity to seek condonation, and directed reconsideration of the firm's registration claim afresh. The High Court sustained that remand and answered the reference in favour of the assessee, upholding fresh consideration of the registration claim. en-us Tue, 03 Nov 1992 00:00:00 +0530 Fri, 13 Nov 2009 13:10:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=20331 Where an income-tax registration application is defective or filed out of time, the assessee must be given a fair opportunity to cure the defect or explain the delay before rejection. The Tribunal held that natural justice required notice of the defect or time-bar and an opportunity to seek condonation, and directed reconsideration of the firm's registration claim afresh. The High Court sustained that remand and answered the reference in favour of the assessee, upholding fresh consideration of the registration claim. Case-Laws Income Tax Tue, 03 Nov 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=20331