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TMI Blog2018 (1) TMI 1235X X X X Extracts X X X X X X X X Extracts X X X X ..... r opinion, the CIT-A rightly exercised his jurisdiction in confirming the order of AO in rejecting the claim of the assessee. Therefore, grounds raised by the assessee in the appeal are dismissed. - ITA No. 1777/Kol/2014 - - - Dated:- 24-1-2018 - Shri J. Sudhakar Reddy, Accountant Member And Shri S.S.Viswanethra Ravi, Judicial Member Appellant by : Shri D.K. Dasgupta, FCA, ld.AR Respondent by : Md.Usman, CIT, ld. Sr.DR ORDER Shri S.S.Viswanethra Ravi, JM: This is appeal filed by the Assessee is against the order dated 23-06-2014 of Commissioner of Income-tax (A), Jalpaiguri for the assessment year 2009-10. 2. The only issue is to be decided as to whether the CIT-A is justified in confirming the assessment order d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tently involved in the field of chemical engineering over the years. It has also been involved in various R D projects. The assessee also conducts Associate Membership Examination which is recognized by various Universities and Institutes. It has been organizing professional meets seminars, publishing journals and research papers in the field, of chemical engineering. The assessee was also an approved scientific research organization and had obtained certificate u/s 35(1)(iv) of the IT. Act. Subsequently the application for renewal of the said certificate was rejected by the CBDT. The assessee has been trying to revive the said application and is in the process of pursuing the matter before the higher authorities. The AO out rightly asses ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . of India granted recognition for exemption u/s. 35(1)(ii) of the Act vide order dt. 24-02-1977 for the period from 1-4-1976 to 31-03-1979, placed on record and referred to para-1 of the written submission filed before us vide dt. 06-062017. It has been renewed from time to time upto 31-03-2005. The assessee made an application for renewal for the period from 1-4-05 to 31-03-08 and no such order was passed by the CBDT. The assessee again made an application for the period from 1-4-08 to 31-03-2011, which was rejected by the CBDT vide its order dt. 24-08-2009. The ld.AR argued that the CBDT rejected the application of the assessee without there being any authority. The Govt. of India is the authority to grant approval u/s. 35(1)(ii) of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Act as on the date of assessment and grounds raised are liable to be dismissed. 10. The arguments of the ld.AR regarding the order of CBDT having no authority to grant approval, in this regard, we note that the assessee challenged the action of the CBDT in rejecting the application seeking approval before the Hon ble High Court of Calcutta and the Hon ble High Court was pleased observe that it is to left open to the assesse to agitate before the authority which may propose to hear on the subject vide its order dt:28-11-2013 in MAT 795/2013 + CAN 8121/2013+CAN 8346/2013 is at document no-3 of paper book of the assessee. Thereafter, the assesse moved another application in FMA 3161/2015 and the Hon ble High Court was pleased to obse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t is required to give an opportunity of hearing to the applicant. Therefore, hearing before the member (IT) CBDT and the CIT proposed by the letter dated 2611i February, 2013 was not the end of the road. The writ petitioner by refusing to appear at personal hearing and by refusing to satisfy the CIT as regards its eligibility prevented the statutory authority from performing its job. In the circumstances there was no occasion for any further hearing before rejecting the prayer for approval. The contention of the writ petitioner on the basis of the judgement in the case of G. Nageswara Rao (Supra) is therefore without any basis. We are as such of the opinion that the Member (IT) CBDT and CIT(IT) were in law authorised to hear the appli ..... X X X X Extracts X X X X X X X X Extracts X X X X
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