https://www.taxtmi.com/caselaws?id=59945 The Appellate Tribunal allowed the appeal, granting continuation of registration to the assessee firm despite a delay in submitting Form No. 12 under the IT Act, 1961. The Tribunal considered the delay a technical default due to a partner's illness, emphasizing the liberal registration procedure and the genuine nature of the firm. The firm was directed to be treated as registered, and the assessment was modified accordingly. The ITO was instructed to provide consequential benefits to the firm and its partners, resulting in the approval of the continuation of registration. en-us Wed, 30 Jun 1976 00:00:00 +0530 Mon, 03 Jan 2011 10:13:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=59945 The Appellate Tribunal allowed the appeal, granting continuation of registration to the assessee firm despite a delay in submitting Form No. 12 under the IT Act, 1961. The Tribunal considered the delay a technical default due to a partner's illness, emphasizing the liberal registration procedure and the genuine nature of the firm. The firm was directed to be treated as registered, and the assessment was modified accordingly. The ITO was instructed to provide consequential benefits to the firm and its partners, resulting in the approval of the continuation of registration. Case-Laws Income Tax Wed, 30 Jun 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=59945