2013 (3) TMI 491

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..... quiring the central government to decide as to whether the petitioner fell within the category of a ‘scientific research association’ or in the second category of ‘other institution’ partly doing scientific research as referred to in section 35(1)(ii) of the said Act. In the note prepared at paragraph 7(b) Page 10 of the file thereof, it appears that the fact that in the process of activities engaged in part by the petitioner, the petitioner also received some payments, reimbursements and royalties based, weighed heavily with the central government in deciding that the petitioner fell into the category of ‘other institutions’. However, this may not be the correct approach inasmuch as section 10(21) and in particular the third proviso th .....

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..... would be not included in the total income by virtue of section 10(21) of the said Act. 2. Section 35(1)(ii) deals with two categories of institutions. One category is that of a scientific research association which has as its object the undertaking of scientific research and the other category is that of a University, College or other institution which undertakes some amount of scientific research. The petitioner is aggrieved by the fact that it has been placed in the second category of other institutions partly engaged in scientific research. According to the petitioner, it should be placed in the former category of a scientific research association in as much as according to the petitioner its sole object is of undertaking resear .....

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..... lfilled the criteria for being recognised as a scientific research association . 4. Mr. Sahni appearing on behalf of respondents has produced the relevant file before us and has argued at length to demonstrate that the issue had been considered by the central government as to whether the petitioner fell in the category of scientific research association or in the category of other institutions as mentioned in section 35(1)(ii) of the said Act. However, on going through the said file, we do not find any clear cut reference from the Board to the central government requiring the central government to decide as to whether the petitioner fell within the category of a scientific research association or in the second category of other in .....

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