https://www.taxtmi.com/caselaws?id=29536 The court upheld the refusal of registration for assessment years 1963-64 and 1964-65 due to the belated filing of registration applications by the assessee-firm. The delay was deemed unjustifiable, as no reasonable cause was presented for the delay in filing. The court agreed with the Income Tax Officer's decision to refuse registration, considering the lack of proper account maintenance and failure to provide fresh grounds for registration. The Tribunal's findings were upheld, and the court ruled in favor of the revenue, attributing costs to the assessee. en-us Tue, 17 Mar 1981 00:00:00 +0530 Sat, 13 Mar 2010 16:04:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=29536 The court upheld the refusal of registration for assessment years 1963-64 and 1964-65 due to the belated filing of registration applications by the assessee-firm. The delay was deemed unjustifiable, as no reasonable cause was presented for the delay in filing. The court agreed with the Income Tax Officer's decision to refuse registration, considering the lack of proper account maintenance and failure to provide fresh grounds for registration. The Tribunal's findings were upheld, and the court ruled in favor of the revenue, attributing costs to the assessee. Case-Laws Income Tax Tue, 17 Mar 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=29536