Law:

Section:

section 184(7) of the income-tax act, 1961-firm-registration-continuation of-whether where no application is made by assessee for condonation of delay in filing application for continuation of registration, ito is duty bound to afford an opportunity to assessee to explain the said delay-held, no Facts The assessee filed the declaration in Form No. 12 along with the return after a delay of one year and five months. The assessee did not make any application before the ITO for the condonation of delay, nor did he give any reason for not filing the declaration in time. The ITO held that it was not for him to call for the reasons for not filing the application for condonation of delay and since no such application was made by the assessee, the ITO refused to condone the delay and held that as the assessee failed to comply with the requirement of section 184(7), the continuation of registration of the firm could not be allowed. On appeal, the AAC held that the appeal preferred by the assessee was not competent. On second appeal, the Tribunal upheld the order of the ITO on merits and dismissed the appeal. On reference: Held In the absence of any application by the assessee for condonation of delay, the ITO was not duty bound to afford an opportunity to the assessee to explain the delay in filing the application for registration. Hence, it was for the assessee to have satisfied the ITO that it was prevented by sufficient cause from filing the declaration in Form No. 12 within limitation. The assessee having failed to do so, the ITO did not commit any error in refusing to continue the registration by condoning the delay in filing the declaration in Form No. 12. Cases referred to Durgaprasad Rajaram Aratiya v. CIT [1981] ITC (9) 338 (MP) and CIT v. Devilal Shankarlal [1982] 11 Taxman 68 (MP). ORDER VIJAYWARGIYA, J. - By this composite reference under section 256(1) of the Income-tax Act 1961 ('the Act'), the Tribunal has referred the following questions for the opinion of this Court, arising out of the order of the Tribunal passed in IT Appeal Nos. 268 and 269 (Indore) of 1980. Question arising out of the order in IT Appeal No. 268 (Indore) of 1980: "Whether, on the…

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