Jagannatha Shetty, J.

1. This is a reference under section 256(1) of the Income-tax Act, 1961 (the "Act"). The following question, at the instance of the Revenue, has been referred by the Income-tax Appellate Tribunal, Bangalore Bench :

"Whether in law the Appellate Tribunal is justified in holding that an appeal lies from the order of the Income-tax Officer rejecting the assessee's declaration in Form No. 12 for continuation of registration ?"

2. The assessee is a firm in respect of which the Income-tax Officer had granted registration for the years earlier to 1975-76. For the assessment year 1975-76, the assessee filed the return of income along with a declaration in Form No. 12 on August 30, 1975. The return was due on June 30, 1975. There was thus a delay of two months in filing the return and Form No. 12. The Income-tax Officer asked the assessee to give reasons for the belated filing of Form No. 12. The assessee did not reply to the notice. On March 29, 1976, the Income-tax Officer assessed the firm as an unregistered firm by refusing renewal of registration The order was made in the following terms :

"Order under section 185 :

The assessee has filed Form No. 12 along wi