1981 (4) TMI 137 - AT - Income Tax

Summary

The appeal was filed by the assessee challenging the rejection of their claim for registration due to a two-day delay in submitting the application. The ITAT Jabalpur held that the delay should have been condoned based on the medical certificate provided by the assessee, directing the ITO to reconsider the registration claim on merits. The appeal was allowed. (Case: Appellate Tribunal ITAT Jabalpur, Citation: 1981 (4) TMI 137 - ITAT Jabalpur)