TMI Blog1973 (4) TMI 3X X X X Extracts X X X X X X X X Extracts X X X X ..... tion 26A of the Act ? Application under section 26A of the Indian Income-tax Act, 1922 (to be hereinafter referred to as " the Act "), relating to assessment years 1956-57 to 1961-62, relevant accounting years being calendar years 1955, 1956, 1957, 1958, 1959 and 1960, were made by the appellant to the Income-tax Officer. The Income-tax Officer accepted the application relating to the assessment year 1956-57 and granted the registration asked for, by his order dated June 30, 1960. At the same time he granted renewals of the registration in respect of other assessment years. But the Commissioner of Income-tax, in exercise of his powers under section 33B of the Act, called for and examined the papers of the case and after hearing the asses ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he registration of the firm on the ground that the partnership was invalid under section 30 of the Partnership Act, as one of the partners was a minor. After the receipt of that letter, the four adult partners by their letter dated December 18, 1955, informed the Registrar that " the minor is admitted to the benefits of the partnership with the consent of all the partners. He has nothing to do with the loss of the firm. We therefore agree to record our consent and amend the application accordingly and send the same to the Registrar of Firms as directed." After the receipt of that letter, the Registrar of Firms registered the assessee-firm on January 10, 1956. It is not known whether a copy of that letter had been sent to the Income-tax Offi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Officer on behalf of any firm, constituted under an instrument of partnership specifying the individual shares of, the partners, for registration for the purposes of this Act and of any other enactment for the time being in force relating to income-tax or super-tax. (2) The application shall be made by such person or persons, and at such times and shall contain such particulars and shall be in such form, and be verified in such manner, as may be prescribed ; and it shall be dealt with by the Income-tax Officer in such manner as may be prescribed. " Sub-section (5) of section 59 prescribes that : " Rules made under this section shall be published in the official Gazette and shall thereupon have effect as if enacted in this Act. " ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red under the Indian Partnership Act, 1932 (IX of 1932), or where the deed of partnership is registered under the Indian Registration Act, 1908 (XVI of 1908), before the end of the previous year of the firm ; and (c) where the application is for renewal of registration under rule 6 for any year, before the 30th day of June of that year Provided that the Income-tax Officer may entertain an application made after the expiry of the time-limit specified in this rule, if he is satisfied that the firm was prevented by sufficient cause from making the application within the specified time. " The assessee-firm was not registered under the Indian Partnership Act before the application under section 26A of the Act was made nor was the partne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rule says that if the conditions mentioned in sub-rule (1) are not satisfied, the Income-tax Officer " shall pass an order in writing refusing to recognise the instrument of partnership, or the certified copy thereof, and furnish a copy of such order to the applicants " . Rule 6 lays down the form in which renewal applications were required to be made. Column 6 of that form is similar to column 6 of the form under rule 3. Note 2 under that form is similarly worded as Note 2 in the form under rule 3. It was found by the Tribunal that both in the application made for registration of the firm as well as in the applications made for renewal of registration, in column 6 of the form the letter "P" was not mentioned. On the other hand the minor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... A must bring himself strictly within its terms before he can claim the benefit of it. In other words, the right is regulated solely by the terms of the statute, and it would be repugnant to the character of such a right to add to those terms by reference to other laws. The statute must be construed as exhaustive in regard to the conditions under which it can be claimed. " This decision lays down that before a person can claim the benefit of section 26A, he must strictly comply with the requirements of that section. In view of sub-section (2) of that section, he is also required to comply with the requirements of the relevant rules. Failure to comply either with the requirements of sub-section (1) or sub-section (2) of section 26A disenti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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