https://www.taxtmi.com/caselaws?id=39735 An order refusing to condone delay in filing a firm's registration application is treated as part of the refusal to register the firm and, on that construction of the registration scheme, is appealable. The text contrasts this with a mere curable defect in an already filed application, where section 185(2) and departmental circular-based opportunity to rectify may be relevant. Where the dispute concerns delay rather than a defective application, the Tribunal should determine condonation on merits and grant consequential relief if warranted, rather than remand the matter for a fresh registration application. en-us Tue, 03 Sep 1974 00:00:00 +0530 Tue, 20 Apr 2010 10:19:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=39735 An order refusing to condone delay in filing a firm's registration application is treated as part of the refusal to register the firm and, on that construction of the registration scheme, is appealable. The text contrasts this with a mere curable defect in an already filed application, where section 185(2) and departmental circular-based opportunity to rectify may be relevant. Where the dispute concerns delay rather than a defective application, the Tribunal should determine condonation on merits and grant consequential relief if warranted, rather than remand the matter for a fresh registration application. Case-Laws Income Tax Tue, 03 Sep 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=39735