Satish Chandra, C.J.

1. THE assessee is a firm. It carries on the business of brick-klin. For the assessment year 1970-71, it was granted registration under the I.T. Act. For the next year, namely, 1971-72, it filed the declaration in Form No. 12, for renewal of registration on 7th August, 1971. THE previous year ended on 10th June, 1961. THE assessee filed an application for condonation of the delay of one month and six days on the ground that it was under the bona fide impression that the declaration could be filed along with the return. THE ITO held that ignorance of law was no excuse. He refused to condone the delay. He treated the assessee as an unregistered firm and assessed it in that status.

2. ON appeal, it was held that the assessee had shown sufficient cause for the delay. It should have been condoned. The status of the firm was taken as that of a registered firm. The ITO went up to the Tribunal on the question of status of the assessee. On behalf of the revenue, it was submitted that no appeal lay against the ITO's order refusing to condone the delay in filing the declaration. Such an order is passed under Section 184(7) of the Act against which no appeal has bee