9911796707
TMI Blog1984 (3) TMI 128X X X X Extracts X X X X X X X X Extracts X X X X ..... y, the counsels of both the sides have addressed us in one set. For the sake of convenience, we consolidate the appeals for disposal by this common order. 2. From the brief narration made in the preceding paragraph, we consider that it would be convenient that we should first deal with the appeal relating to the assessment year 1974-75, as preferred by the revenue. 3. The ITO rejected the claim of the assessee for registration, as per his order under section 185 of the Income-tax Act, 1961 (' the Act '). The main and effective point or basis for the ITO to reject the claim of the assessee was that the age of two of the so-called partners as per educational certificates, showed that those two partners were minors at the time when they we ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... him to decide the appeal afresh after taking into consideration the affidavits and other evidence available on record. The order was dated 5-8-1980. 5. The AAC in the impugned order dated 14-3-1983 noted this background of the case. He noted that the Tribunal accepted the fact that the application in Form No. 11A was filed in time and, therefore, this part of the objection of the ITO could not stand any more. But in respect of the other point, he noted that the assessee has filed a photo copy of birth certificate from the Calcutta Corporation to show that Birendra Kr. Shah was born on 5-10-1954. The name of his father was Shiblal Shah. It was also stated that this point was supported by the hospital discharge certificate dated 10-10-1954. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... section 185 that the partnership was not genuine and that once he has accepted the partnership as a genuine partnership, there could not be any ground for refusal of registration if the actual dates of birth in respect of the partners were taken into consideration. He directed the ITO accordingly to allow registration for the year under appeal. 6. The revenue brought this appeal before us contending that the AAC erred on facts and in law to direct that the registration should be allowed for the assessment year 1974-75 and equally the AAC erred in accepting the photo copy of the hospital discharge certificate as evidence of proof of age. It is argued at length on behalf of the revenue that the AAC failed to follow the direction of the Tr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ar 1974-75. It is argued that before the AAC, copies of affidavits in question were placed for consideration in addition to the certificates from the corporation and from the hospital concerned. It is pointed out that the AAC has validly accepted the fact that the above two partners were major at the relevant point of time, basing his finding on the discharge certificates, etc. In respect of the arguments made by the learned departmental representative, connected with the decision in the case of Jyoti Prokash Mitter, it is submitted that the issue and the point involved in that case was completely different and the facts of the present case are distinguishable and, therefore, the department is not justified to rely on the decision of the Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... partnership was void as the minors have been shown as major on the date of execution of the deed. That apart, he noted specifically that the genuineness of the firm was disproved. But no further discussion has been made nor any material part that has been stated earlier, has been brought on record to infer that the firm was not genuine. The AAC in the impugned order for the assessment year 1974-75 as noted earlier, mentioned that it has not been challenged by the ITO in his order under section 185 that the partnership was not genuine and once the ITO accepted the partnership as genuine, there cannot be any ground for refusal of registration if the actual dates of birth in respect of the partners were considered. 9. As stated in the prece ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntry, it is not uncommon for parents sometime to change the age of their children in order to get material benefits either for appearing in the examination or for entering a particular service which would be denied to a child as under the original date of birth, he would be either underaged or ineligible. It was held in the case of Umesh Chandra that the age certificate as regularly maintained by the school authorities could be accepted as evidence. 11. In the present case before us, we find that before the ITO, the assessee produced discharge certificate as issued by the hospital concerned, in which the dates of birth of the person concerned have been categorically stated. The ITO, on the other hand, did not dispute the authenticity or g ..... X X X X Extracts X X X X X X X X Extracts X X X X
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