1969 (6) TMI 7

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.... quash an order of the Income-tax Officer, City Circle II(1), Coimbatore, dated February 28, 1969. By that order he dismissed an application for registration in Form 11, as well as in Form 11-A, which were filed only on March 3, 1967, on behalf of the assessee-firm. The occasion for the applications were that there was a change in the constitution. The Income-tax Officer felt that, in the absence ....

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....if he is satisfied that there was sufficient cause for the delay. It follows that the applicant, who should have known that the applications were out of time, should satisfy Income-tax Officer that there was sufficient cause for the delay. We do not think that having regard to the terms of the statutory provision which we just now read, the assessee can take up the stand that the Income-tax Office....