https://www.taxtmi.com/caselaws?id=37492 Registration of a firm under section 26A of the Indian Income-tax Act, 1922 required strict compliance with the prescribed form and time-limit: the application had to be personally signed by all partners and filed before the end of the previous year. A defective initial application could not be cured by a later valid filing made out of time, and the authorities' finding that there was no sufficient cause to condone the delay was a finding of fact. A departmental circular under the 1961 Act did not assist the assessee. The refusal to grant registration was therefore upheld. en-us Thu, 20 Jul 1978 00:00:00 +0530 Tue, 30 Mar 2010 11:39:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=37492 Registration of a firm under section 26A of the Indian Income-tax Act, 1922 required strict compliance with the prescribed form and time-limit: the application had to be personally signed by all partners and filed before the end of the previous year. A defective initial application could not be cured by a later valid filing made out of time, and the authorities' finding that there was no sufficient cause to condone the delay was a finding of fact. A departmental circular under the 1961 Act did not assist the assessee. The refusal to grant registration was therefore upheld. Case-Laws Income Tax Thu, 20 Jul 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=37492