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TMI Blog1982 (2) TMI 167X X X X Extracts X X X X X X X X Extracts X X X X ..... aid to have been submitted on 28-7-1978. The return was filed on 31-7-1978. The ITO treated the firm as an unregistered firm on the ground that the change in the constitution of the firm occurred during the previous year relevant to the assessment year 1977-78 and as such application for registration in Form No. 11A was not applicable to the assessment year in question. In his opinion, the assessee should have filed an application in Form No. 11. The firm was asked whether it had filed an application in Form No. 11 for the assessment year 1978-79. As the reply was in the negative, the ITO held that the firm was not entitled to registration. 2. Before the AAC the plea was that there was a mistake in the form and the assessee should have be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... had occurred in that form, those mistakes could be rectified under section 185(2). But if the assessee files the wrong form, it cannot be permitted to substitute another form by virtue of section 185(2). 4. After hearing the rival submissions we are inclined to agree with the assessee. This is a case where registration had been granted in the earlier years. It so happened that there was no income for the assessment year 1977-78. If the assessee had earned some income assessable for the assessment year 1977-78, then its application for registration in Form No. 11A would have had to be considered for that year and perhaps registration granted. Since there was no assessable income for that year and the question of registration had to be take ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ence from time to time during the previous year up to the date of the application together with copies thereof. A certified copy of the instrument or instruments together with a duplicate copy thereof may be attached to the application if, for sufficient reasons, the original instrument or instruments cannot be produced." From these rules it would appear that the application has to be made before the end of the relevant previous year and if any changes have taken place during the previous year before the date of the application, the application has to be in Form No. 11A. Strictly speaking, the change in the constitution has taken place during the previous year relevant to the assessment year 1977-78. Therefore, the ITO could have asked th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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