https://www.taxtmi.com/caselaws?id=26758 The High Court upheld the Tribunal's decision, directing the Income-tax Officer to grant registration to the assessee-firm. The Court found the delay in filing the registration application justified due to circumstances beyond the firm's control. Emphasizing that the partnership deed did not need to be signed by all partners for registration, the Court ruled in favor of the assessee, affirming the Tribunal's decision to condone the delay and grant registration to the firm. en-us Wed, 08 Feb 1984 00:00:00 +0530 Mon, 08 Feb 2010 12:56:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=26758 The High Court upheld the Tribunal's decision, directing the Income-tax Officer to grant registration to the assessee-firm. The Court found the delay in filing the registration application justified due to circumstances beyond the firm's control. Emphasizing that the partnership deed did not need to be signed by all partners for registration, the Court ruled in favor of the assessee, affirming the Tribunal's decision to condone the delay and grant registration to the firm. Case-Laws Income Tax Wed, 08 Feb 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=26758