TMI Blog1993 (6) TMI 38X X X X Extracts X X X X X X X X Extracts X X X X ..... ther the assessee was bound to file the declaration in Form No. 12 along with the return which was filed after the date of registration for the previous year ? (3) If the reply to question No. 2 above is in the affirmative, whether the Appellate Tribunal erred in law in accepting the contention of the assessee that the assessee was under the mistaken belief that even after the death of a partner, Form No. 12 which was signed by him during his lifetime could be utilised after his death by putting thereon the date when it was sought to be filed ?" The assessee-firm has been carrying on business since 1969-70. It applied for registration for the assessment year 1972-73 during the relevant year, but the registration was granted on February ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 73. It was for that reason and also for the reason that the tax consultant was changed, that the declaration could not be filed within time. It was the tax consultant who pointed out that the declaration was not filed as required and, therefore, on his advice, it was immediately filed on June 30, 1974. It was also explained that the signature of Dahyabhai Purshottamdas Patel was obtained on blank form as per the old practice and one such form signed by him was really presented on June 30, 1974. The Appellate Assistant Commissioner accepted the explanation of the assessee as regards the delay in filing the declaration and held that there was good cause for condoning the delay. But, as regards the declaration form, even though he believed tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... applied much earlier for registration for the assessment year 1972-73, the same was granted only on February 24, 1975. Since no registration was granted by June 30, 1973, the assessee could not have filed the declaration in Form No. 12. By June 30, 1973, registration for the previous year was not granted. It was for that reason that the Tribunal held that this was a fit case where the Income-tax Officer should have condoned the delay in filing the declaration within time. In view of the facts of this case, it cannot be said that the Tribunal was wrong in accepting the explanation of the assessee for not filing the declaration within time. Whether an explanation should be accepted or not is basically a question of fact and as no principle w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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