1977 (8) TMI 20

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....his case and referred the following question for opinion of the court : " Whether, on the facts and in the circumstances of the case, the Income-tax Officer should consider that the filing of a declaration in Form No. 12 was an application for registration which was not in order within the meaning of section 185(2) read with section 184(6) of the Income-tax Act, 1961 ? " Assessee is a partne....

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....ted the grant of renewal of registration and directed consequential actions to be taken. Assessee preferred an appeal against the decision of the Commissioner. The Tribunal dealt with the provisions of the Act and observed : " It follows, therefore, that when the Commissioner of Income-tax restored the matter to the stage of consideration of that application by setting aside the order of the....

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......" The Commissioner of Income-tax had found : " Under the rules, the assessee has to file an application for registration in Form No.11-A before the close of the accounting year. This application was not filed. Hence, this was not a case of technical error in respect of which an opportunity should have been given for rectification. The Income-tax Officer clearly erred in mentioning that the....

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.... The firm had been granted registration in the immediate preceding year and if the death of a partner had not occurred the assessee was entitled to renewal of registration. In the instant case, as would appear from the reasoning which has prevailed with the Tribunal, the difference between the different statutory forms had not been maintained and while the application had to be made in the prescri....