https://www.taxtmi.com/caselaws?id=55948 The Tribunal allowed the appeal, directing the ITO to grant registration to the assessee for the assessment year 1982-83. Despite the initial refusal by the ITO and confirmation by the CIT(A) due to partners not being produced for examination, the Tribunal considered subsequent years' actions where the ITO granted registration after examining partners. Citing a Gujarat High Court decision and a CBDT Circular, the Tribunal emphasized the importance of partner examination for registration and upheld the assessee's claim based on the Gujarat High Court decision, ultimately overturning the refusal of registration. en-us Wed, 18 Jan 1989 00:00:00 +0530 Tue, 30 Nov 2010 17:43:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=55948 The Tribunal allowed the appeal, directing the ITO to grant registration to the assessee for the assessment year 1982-83. Despite the initial refusal by the ITO and confirmation by the CIT(A) due to partners not being produced for examination, the Tribunal considered subsequent years' actions where the ITO granted registration after examining partners. Citing a Gujarat High Court decision and a CBDT Circular, the Tribunal emphasized the importance of partner examination for registration and upheld the assessee's claim based on the Gujarat High Court decision, ultimately overturning the refusal of registration. Case-Laws Income Tax Wed, 18 Jan 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=55948