https://www.taxtmi.com/caselaws?id=29125 For registration of a firm under section 26A, the relevant date is the firm's actual constitution, not the later formal execution of the partnership deed. An application filed more than six months after that constitution was therefore outside the prescribed time under rule 2(a)(i) of the Indian Income-tax Rules, 1922. Registration under the Partnership Act was also ineffective for this purpose until the certificate was granted, since it did not operate from the date of application. As no condonation of delay was sought, the application was held time-barred and non-compliant with the rules, and refusal of registration was justified. en-us Fri, 10 Apr 1981 00:00:00 +0530 Thu, 11 Mar 2010 10:28:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=29125 For registration of a firm under section 26A, the relevant date is the firm's actual constitution, not the later formal execution of the partnership deed. An application filed more than six months after that constitution was therefore outside the prescribed time under rule 2(a)(i) of the Indian Income-tax Rules, 1922. Registration under the Partnership Act was also ineffective for this purpose until the certificate was granted, since it did not operate from the date of application. As no condonation of delay was sought, the application was held time-barred and non-compliant with the rules, and refusal of registration was justified. Case-Laws Income Tax Fri, 10 Apr 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=29125