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TMI Blog1987 (3) TMI 107X X X X Extracts X X X X X X X X Extracts X X X X ..... )/ 139(2) of the Act, the assessee had to file the declaration in Form No. 12 for continuation of registration by September 30, 1971. The assessee contended before the Income-tax Officer that it had sent an application in Form No. 6 by registered post which had been acknowledged by his office on October 4, 1971. No application, however, was available in the office nor was any evidence adduced in regard to the contents of the application. It is not in controversy that no order extending the time for filing the return was passed by the Income-tax Officer. The Income-tax Officer, therefore, rejected the application for registration. The assessee, being agrieved by the order of the Income-tax Officer rejecting the prayer for continuation of r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der. The Revenue, having lost on the question in regard to the registration of the firm, filed an application under section 256(1) of the Act. Hence the present reference before us. The questions referred to us for our opinion are the following: " 1. Whether, on the facts and in the circumstances of the case, the Tribunal was correct in law in holding that the appeal by the assessee was properly entertained by the Appellate Assistant Commissioner ? 2. Whether, on the facts and in the circumstances of the case, the Tribunal was justified in allowing continuation of registration to the firm ?" The first question relates to the maintainability of the appeal by the assessee before the Appellate Assistant Commissioner. In our view, the T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of the assessee was that he had sent it by registered post. The assessee is located in the town of Jamshedpur. The Income-tax Officer was also at Jamshedpur. It is somewhat difficult to appreciate why the application was sent by post and not through a lawyer or hand to hand. Be that as it may, the certificate of posting which is the first step in the course of putting a communication in the course of transmission was never filed. The application for extension of time is nowhere on the record. This was brought to the notice of the assessee even before the Income-tax Officer. The assessee did, not file a copy of the application for extension of time. Thus, there was nothing before the Appellate Assistant Commissioner or the Tribunal to show ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e matter, it is obvious that the Appellate Assistant Commissioner and the Tribunal were not justified in allowing continuation of registration to the firm. True, registration confers certain benefits upon a firm. It has, however, to be acquired in accordance with the dictates of the, law. The command of the law is that an application for registration must be filed by the last date for filing the return. That not having been done, the benefit of registration could not have been continued. In our view, therefore, on the facts and in the circumstances of the case, the Tribunal was not justified in allowing continuation of registration to the firm. For the reasons stated above, the answer to the first question is that the appeal was rightly e ..... X X X X Extracts X X X X X X X X Extracts X X X X
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