( 1 ) AT the instance of the Commissioner of Income-tax, Allahabad, the Income-tax Appellate tribunal, B-Bench, Allahabad, has referred the following question of law for the opinion of this court: "whether, on the facts and in the circumstances of the case, the Tribunal was correct in holding that the order rejecting the application for registration on the ground that it was belated was an order under Section 185 of the Income-tax Act, 1961, and was, therefore, appealable ?"

( 2 ) THE necessary facts leading to the above question are as follows : For the assessment year 1974-75, the assessee-firm made a claim for registration under Section 185 of the Income-tax act, 1961 (hereinafter referred to as "the Act" ). The accounting year of the assessee ended on august 5, 1973, The assessee, however, filed an application in Forms Nos. 11 and 11a on september 14, 1973, along with the original partnership deed. Since the claim for registration was filed by the assessee after the close of the accounting period, the Income-tax Officer considered the same to be belated. On a show-cause notice being issued, the assessee explained that one of its partners, Sri Nagarrnal, had sudde