https://www.taxtmi.com/caselaws?id=39755 The partnership firm's registration claim under the Income-tax Act, 1961 was rejected due to a late application submission. Despite the possibility of condoning delays, the firm failed to seek an extension or condonation. The rejection was upheld by the Tribunal and supported by a Madras High Court case, emphasizing statutory provisions over natural justice principles. The Court concluded that the rejection was lawful, as the firm did not comply with application timing requirements. Both judges concurred, and no costs were awarded in the case. en-us Thu, 24 Jan 1974 00:00:00 +0530 Tue, 20 Apr 2010 11:18:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=39755 The partnership firm's registration claim under the Income-tax Act, 1961 was rejected due to a late application submission. Despite the possibility of condoning delays, the firm failed to seek an extension or condonation. The rejection was upheld by the Tribunal and supported by a Madras High Court case, emphasizing statutory provisions over natural justice principles. The Court concluded that the rejection was lawful, as the firm did not comply with application timing requirements. Both judges concurred, and no costs were awarded in the case. Case-Laws Income Tax Thu, 24 Jan 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=39755