1980 (6) TMI 61 - AT - Income Tax

Summary

Issues:
Delay in filing application for registration and condonation of delay.

Analysis:
The appeal was filed by the assessee, contending that the delay in filing the application for registration should be condoned. The partnership firm was dissolved and reconstituted with new partners. The application for registration was filed late due to advice from the Advocate, Shri Jai Parshad Jain. The ITO rejected the condonation plea, stating it was an afterthought and that the partner was aware of the provisions. The CIT(A) also did not accept the delay condonation, questioning the relationship with the Advocate and why he was consulted instead of the Income Tax Practitioner. The appeal cited judgments allowing condonation for counsel's mistake, emphasizing the bona fides of the mistake. The Advocate's affidavit confirmed advising to file papers during assessment. As the Advocate was not an income tax practitioner, he was unaware of the filing deadline, leading to the delay. The Tribunal accepted the Advocate's statement, reasoning that there was a sufficient cause for the delay, and thus, condoned the delay. The ITO was directed to verify the firm's genuineness and pass an order under section 185. Consequently, the appeal was deemed allowed for statistical purposes.