9911796707
TMI Blog1973 (4) TMI 3X X X X Extracts X X X X X X X X Extracts X X X X ..... ng 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 assessee set aside the orders made by the Income-tax Officer. The assessee took up the matter in appeal to the Income-tax Appellate Tribunal. The Tribunal rejected its appeal. Thereafter, the question of law s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ers 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 Officer and if so when it was sent. As mentioned earlier, the Commissioner of Income-tax set aside the registration granted by the Income-tax Officer. He came to the conclusion that the partnership in questio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. " Rule 2 framed under the Act says that : " Any firm constituted under an Instrument of partnership specifying the individual shares of the partners may, under the provisions of section 26A of the Indian Income-ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 partnership deed registered under the Indian Registration Act. The partnership deed submitted along with the application for registration disclosed that the partnership constituted under that deed was void in view of section 30 of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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's share was shown as 1/5th which means his share both in the profits as well as in the loss. As mentioned earlier, the record before us does not show whether the Income-tax Officer was informed of the letter written to the registr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 disentitles the applicant to the benefit of that section. The same view was taken by this court in N. T. Patel & Co. v. Commissioner of Income-tax ". The decision of this court in Khanjan Lal Sewak Ram v. Commissioner of Income-tax lends suppor ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
