TMI Blog1974 (6) TMI 1X X X X Extracts X X X X X X X X Extracts X X X X ..... ee's application for registration as time-barred ? " The assessee is a partnership concern. For the assessment year 1964-65, it closed its accounts on February 12, 1964. An application for registration of the firm was filed on June 5, 1964. By an order dated March 15, 1965, the Income-tax Officer rejected this application as time-barred as no satisfactory explanation for the delay in filing the application had been offered. The assessee filed an appeal to the Appellate Assistant Commissioner. The Appellate Assistant Commissioner rejected the appeal on the ground that the appeal was incompetent. This was on the basis that, though the order of the Income-tax Officer was purported to have been passed under section 185, it was really an orde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed as being in time and requires to be considered on merits, it can be dealt with under section 185. Section 185 deals with disposal of an application on entertainment of the same on merits while section 184(4) has no concern with the merits of the application for registration. If the application was not in time and the delay in filing the same has not been executed by the Income-tax Officer, there is no application in the eye of law to be dealt with under section 185. The learned counsel for the assessee relied on the heading given to the order of the Income-tax Officer as one made under section 185 of the Income-tax Act and sought to argue that it was only an order under section 185 and not one made under section 184(4). Once we find that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the application. If the defect is not rectified within the time, the Income-tax Officer may reject the application. According to the learned counsel, the words "on the ground that the application is not in order " would cover all cases of defects, including the one of delay in filing the application. We are unable to agree with this contention. The defects contemplated under sub-clauses (2) and (3) of section 185 relate to formal defects when the application is filed in time and do not relate to the application being out of time. That is specifically covered under the provision of section 184(4). We may also state that, even if this rejection in this particular case is to be treated as one under section 185(2) at the relevant time, even an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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