Law:

Section:

Income-tax.---Firm---Registration---Condonation of delay---Firm constituted by deed of partnership, dated 19-7-1975---Deed providing that partnership will not come to end by death or insolvency of any partner but firm to continue with heir of such partner---Death of partner---Widow of* deceased partner and remaining partners executing fresh deed of partnership after end of previous year---Application filed in Form No. 11-A and an application for condonation of delay under S. 184(4)---Delay due to widow confining herself to solitude after the death of the deceased as per custom of the community --Delay in filing application for registration to be condoned---Indian Income Tax Act, 1961, S.184(4) & (5)---Indian Income-tax Rules, 1962, Forms Nos. 11 & 11-A. The assessee-firm was constituted by a partnership deed, dated July 19, 1975. The partnership deed provided that the partnership business would not come to an end by the death or insolvency of any partner but the partnership firm would continue with the heir of such deceased partner. One of the partners of the firm died on March 2, 1977, and the remaining partners and the widow of the deceased partner executed a fresh deed of partnership on May 19, 1977, and filed an application before the Income-tax Officer on July 30, 1977, in Form No.11-A and an application for condonation of delay under section 184(4) of the Income Tax Act, 1961. The assessee-firm claimed before the Income-tax Officer that according to the custom of the community the widow of the deceased partner was confined to solitude and was not meeting anybody or doing anything for three months after the death of the deceased and, consequently, the deed of partnership could not be executed prior to May 19, 1977. Under the provisions of subsection (5) of section 184, the deed of partnership must be accompanied by the application in Form No. 11-A as there was delay in executing the deed of partnership. The Income-tax Officer came to the conclusion that as the previous year relevant to the assessment year 1977-78 had come to an end on March 31, 1977, and as the partnership in question had taken place on May 19, 1977, and the application in Form No.…

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