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TMI Blog1976 (6) TMI 35X X X X Extracts X X X X X X X X Extracts X X X X ..... tion of registration under s. of the IT Act, 1961, 2. The Assessee is a firm and the relevant asst. yrs. is 1972-73. Return of total income for the said assessment year was due to submission on or before 30th June, 72 in accordance with the provisions of s. 139 (1) of the Act. But the declaration under s. 184 (7) as also the return of total income were filed on 4th Nov., 1974. The ITO noticed f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... delay and on similar circumstances the Tribunal allowed continuation of registration in the case of Ashoka stores, ITA. No. 937 (Cal) of 1975-76, asst. yr. 1973-74 reported in 1977 TTJ 16. On the other hand the departmental Representatives supports the authorities below It is submitted that the IT Act is specific on the issue and if there be any delay without sufficient cause in furnishing the dec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot find sufficient cause which prevented the assessee from furnishing declaration with the statutory time. On going through the Tribunal s orders dt. 29th June, 1976, I find that the Tribunal considered it to be a technical default and allowed continuation of registration to the said assessee by observing as under:- "So for the merits of the case are concerned we are of opinion that merely beca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ld be treated as registered and the assessment should be modified accordingly." 5. Keeping in view the facts of the case before me and the observation of the Appellate Tribunal reproduced above, I am of the opinion that the continuation of registration should be allowed to the assessee. The ITO is therefore directed to give consequential benefit to the assessee firm and its partners. 6. In t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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