https://www.taxtmi.com/caselaws?id=27912 The Tribunal granted continuation of registration to a firm for the assessment year 1966-67 under the Income-tax Act, 1961, despite a delay in filing the required declaration under section 184(7). The High Court upheld the Tribunal's decision, finding that the delay was due to a genuine belief by the partners that the application had been filed, especially considering the circumstances of a partner's death shortly after filing the return. The Court affirmed that the Tribunal correctly condoned the delay, supporting the firm's continuation of registration for the relevant assessment year. en-us Tue, 24 Jan 1984 00:00:00 +0530 Tue, 16 Feb 2010 17:23:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=27912 The Tribunal granted continuation of registration to a firm for the assessment year 1966-67 under the Income-tax Act, 1961, despite a delay in filing the required declaration under section 184(7). The High Court upheld the Tribunal's decision, finding that the delay was due to a genuine belief by the partners that the application had been filed, especially considering the circumstances of a partner's death shortly after filing the return. The Court affirmed that the Tribunal correctly condoned the delay, supporting the firm's continuation of registration for the relevant assessment year. Case-Laws Income Tax Tue, 24 Jan 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=27912