1990 (10) TMI 29

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..... ion under section 256(1) of the Income-tax Act, 1961 (hereinafter to be referred to as "the Act") : "(1) Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was justified in holding that an appeal lies against an order of the Income-tax Officer refusing continuation of registration under section 184 of the Income-tax Act, 1961, before the Appellate Assistant Commis .....

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..... he Income-tax Officer asked the assessee to show cause as to why renewal of registration should not be disallowed. The assessee filed its reply on March 25, 1974, asserting that it had filed the statutory declaration in Form No. 12 along with the return and that the same might have been missing from the record due to some reason or the other. The assessee, however, could not produce any evidence i .....

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..... egard to the maintainability of the appeal itself on the ground that, against an order under section 184(7) of the Act, no appeal can lie before the Appellate Assistant Commissioner and, as such, the appeal before the Tribunal was also incompetent. The Tribunal, on a consideration of the relevant statutory provisions and the decisions of the various High Courts, took the view that, under the circu .....

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..... bona fide mistake by the assessee and, in view of the decision of the Allahabad High Court in the case of CIT v. Co-operative Cane Development Union Ltd. [1975] 101 ITR 368, the Tribunal took the view that the bona fide mistake or the bona fide belief can be deemed to be sufficient cause and, accordingly, the Tribunal held that the assessee was prevented by sufficient cause from filing the declar .....

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..... fact unless any perversity in a legal sense is shown. In the present case, the Department has nowhere asserted that the Tribunal, while accepting the plea of reasonable cause of the assessee, has based its findings on any irrelevant or extraneous considerations. Under the circumstances, I answer both the questions in the affirmative, i.e., in favour of the assessee and against the Department. Si .....

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