J.V.Gupta, J.

1. On 30th March, 1968, Sarvashri M.M. Bed, R.P. Beri and their father, Shri Gurdial Singh Beri, entered into a partnership to carry on the business of manufacture and sale of chemicals in the name and style of M/s. Beri Chemical Industries, Jullundur. This firm was granted registration till the assessment year 1970-71. On 1st March, 1971, Shri Gurdial Singh Beri died and thereupon a new partnership deed was executed on 2nd March, 1971, and Shrimati Vidyawati, widow of Shri Gurdial Singh, joined the firm as a partner. On 8th September, 1971, the assessee, i.e., the newly constituted firm, filed an application for registration for the assessment year 1971-72. Under Section 184(4) of the I.T. Act, 1961 (hereinafter referred to as "the Act"), this application should have been filed before the end of the previous year, i.e., 31st March, 1971. The assessee, therefore, prayed for condonation of delay in filing the application for registration on the ground that Shri Gurdial Singh was the managing partner of the firm and that, due to his death, the other partners were in a state of confusion and so they could not apply for registration before 31st March, 1971. This p