https://www.taxtmi.com/caselaws?id=28728 A delayed application for firm registration could be entertained under the Tamil Nadu Agricultural Income-tax Act, 1955 and rule 16 if the authority was satisfied that sufficient cause prevented timely filing. The initial registration order was ineffective because it did not consider the belated nature of the application, but the later order that examined the explanation and relevant circumstances validly condoned the delay. Once delay was properly condoned, the registration and renewals were regularised, and the consequential assessments based on them remained valid. en-us Mon, 15 Feb 1982 00:00:00 +0530 Thu, 25 Feb 2010 12:26:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=28728 A delayed application for firm registration could be entertained under the Tamil Nadu Agricultural Income-tax Act, 1955 and rule 16 if the authority was satisfied that sufficient cause prevented timely filing. The initial registration order was ineffective because it did not consider the belated nature of the application, but the later order that examined the explanation and relevant circumstances validly condoned the delay. Once delay was properly condoned, the registration and renewals were regularised, and the consequential assessments based on them remained valid. Case-Laws Income Tax Mon, 15 Feb 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=28728