1985 (1) TMI 145

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....n as explained due to reasonable cause. It was stated that the delay occurred due to the fact that grand father of the two partners and grand uncle of the third partner suffered a serious heart attack while in Ayodhya and all the three partners had to rush there to look after him. The old man Shri Kishanlal Banka ultimately died after ailment of several months. Late Shri Kishanlal Banka suffered a....

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....ver, the assessee had filed under a misunderstanding Form No. 11, they filed Form No. 11 their own, though after a lapse of a few months only. It is argued that the delay was due to sufficient cause and should have been condoned. The departmental representative argued that there was no reasonable/sufficient cause and the delay should not be condoned. 2. We have considered the facts and the riva....

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.... and if the defect is not rectified within that period, the ITO shall by order in writing, reject the application." Thus, according to the provisions of s. 185, if the ITO considers that the application for registration is not in order he shall intimate the defect to the firm and give it opportunity to rectify the defects in the application. No such opportunity was given by the ITO. The assesse....