1984 (12) TMI 119

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.... appeal is whether the AAC has erred in law and facts by upholding the decision of ITO refusing registration due to non-filing of Form No. 11 in time. 2. The relevant facts are that the firm was constituted on 14th Aug., 1979 by executing the partnership deed and applied for registration on 18th Aug., 1979 to the Registrar of firms. The genuineness of the firm is not doubted. The year ending is....

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....fused the registration. According to him, the explanation given is not satisfactory. Therefore, the delay cannot be condoned. 3. Being aggrieved, the assessee carried the matter before the AAC. The view taken by the ITO is confirmed by the AAC. 4. Being aggrieved, the assessee came in second appeal before us. The submission of the ld. representative for the assessee Shri Y. K. Sharma is that....

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....presentative, Shri H. Singh relied on the orders of the authorities below. He further submitted that when the accountant and the assessee are well-versed with the law and the procedure regarding filing of Form No. 11, it should have been filed in time. No reasonable clause has been furnished by the assessee. The authorities below have rightly refused the registration. 6. We have heard the rival....

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....pport of explanation, no counter-affidavit or other material was filed on behalf of the Department to controvert the affidavit. The Tribunal observed that the firm was genuine and no defect in the constitution of the firm had been pointed out by the department. There was sufficient cause for delay in making the application and the firm was entitled to registration. 8. The facts of the case befo....