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TMI Blog1981 (4) TMI 137X X X X Extracts X X X X X X X X Extracts X X X X ..... s in submitting the application in form No. 11. 2. The assessee filed an application in Form No.11 along with the original partnership deed on 2nd April, 1974. The said application was, therefore, late by two days. Before the ITO, the assessee explained that the delay was on account of the fact that one of the partners was suffering from prolonged illness. The ITO rejected the assessee's content ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ence was made to the medical certificate issued by a Homeopathic doctor. It was pleaded that if the AAC was not satisfied with the medical certificate, he should have summoned the doctor and examined him to find out whether the illness was of such a type which could prevent Shri Rambhajan, Partner, to sign the application in Form No.11 and submit the same within the stipulated time. The ld. Deptl. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inion, the nominal delay of two days submitting to application in Form No. 11 is covered by a reasonable cause and we direct that the said application should be entertained. However, since the assessee's claim has not been considered on merits, we set aside the orders passed by the AAC and the ITO and restore the matter to the file of the ITO who should examine the assessee's claim for registratio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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