https://www.taxtmi.com/caselaws?id=28717 The Court ruled in favor of the assessee, declaring that the Income-tax Officer's order refusing registration/continuation of registration due to a delay in filing Form No. 12 under section 184(7) of the Income-tax Act, 1961, was appealable under section 246(j) of the Act. The decision emphasized the ITO's discretion in refusing to condone delays, leading to non-rectifiable defects in declarations under section 185(3) and the consequent appealability of such orders. The judgment aimed to establish uniformity in interpreting the Income-tax Act and clarified the appealability of similar orders in the future. en-us Tue, 25 Aug 1981 00:00:00 +0530 Thu, 25 Feb 2010 11:07:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=28717 The Court ruled in favor of the assessee, declaring that the Income-tax Officer's order refusing registration/continuation of registration due to a delay in filing Form No. 12 under section 184(7) of the Income-tax Act, 1961, was appealable under section 246(j) of the Act. The decision emphasized the ITO's discretion in refusing to condone delays, leading to non-rectifiable defects in declarations under section 185(3) and the consequent appealability of such orders. The judgment aimed to establish uniformity in interpreting the Income-tax Act and clarified the appealability of similar orders in the future. Case-Laws Income Tax Tue, 25 Aug 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=28717