Istok LLC leases production facilities

Istok LLC leases production space from the Municipal Unitary Enterprise Gorsvet. The term of the lease is five years. However, the contract did not pass state registration with the Federal Registration Service. The auditor of the taxpayer expressed the opinion that until the moment of state registration of this agreement there are no grounds for attributing the amount of rent for used premises to expenses for the purposes of calculating and paying income tax.
Based on the norms of current legislation, assess the appropriateness of the situation.