Law:

Section:

Section 185 of the Income-tax Act, 1961 - Firm - Assessment year 1971-72 - Due date for filing return was 30-9-1971 - Assessee firm filed application in Form No. 6 for extension of time for filing return upto 31-3-1972 - ITO did not reject said prayer nor Communicate it to assessee - Assessee, presuming that extension had been granted, filed return on 11-2-1972 and also filed declaration in Form No. 12 along with said return for continuation of registration - Whether on facts, assessee was justified in presuming that ITO had extended time for filing return and, therefore, return filed by him was within time - Held, yes - Whether declaration in Form No. 12 could be filed along with return and, therefore, assessee firm was entitled to continuation of registration - Held, yes FACTS The assessee firm was being assessed as a registered firm. For the assessment year in question, the return of income was to be filed upto 39-9-1971. The assessee applied for extension of time for filing the return till 31-3-1972, in Form No. 6 and it was sent by registered post 8-9-1971. Another application as sent on 3-12-1971, under certificate of posting and the return was filed on 11-2-1972 and also Form No. 12 was filed along with it for continuation of registration of the firm. The ITO observed that the declaration furnished by the assessee was not within time. He also held that the assessee had not applied for extension of the date for furnishing the declaration in Form No. 12 and so the condition laid down under proviso (ii) of section 184(7) had not been fulfilled by the assessee and, hence, the assessee was not entitled to continuation of registration. Or appeal, the AAC held that the time granted for submission of return under section 139(1) or 139(2) would also be granted for purposes of declaration of continuation of the registration under section 184(7). He also held that since Form No. 12 was filed on 11-2-1972, along with the return of income, the time was extended for submission of the return by virtue of the petition in Form No. 6 and so the declaration filed in form no. 12 along with the return had to be treated as within time. The AAC, therefore, granted continuation…

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