https://www.taxtmi.com/caselaws?id=61506 A delayed Form No. 11 for firm registration was not a valid ground to refuse registration where the firm was constituted under a duly executed partnership deed, Form No. 11 had been filed in the earlier year, and Form No. 12 for continuation of registration was filed on time for the year in question. The assessee also gave a letter explaining the later filing and relied on the relevant departmental circular. On those facts, the delay was supported by sufficient cause and continuity of the registration claim was established, so registration could not be denied merely because Form No. 11 was filed late. en-us Tue, 26 Oct 1982 00:00:00 +0530 Wed, 12 Jan 2011 18:44:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=61506 A delayed Form No. 11 for firm registration was not a valid ground to refuse registration where the firm was constituted under a duly executed partnership deed, Form No. 11 had been filed in the earlier year, and Form No. 12 for continuation of registration was filed on time for the year in question. The assessee also gave a letter explaining the later filing and relied on the relevant departmental circular. On those facts, the delay was supported by sufficient cause and continuity of the registration claim was established, so registration could not be denied merely because Form No. 11 was filed late. Case-Laws Income Tax Tue, 26 Oct 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=61506