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TMI Blog2019 (2) TMI 1324X X X X Extracts X X X X X X X X Extracts X X X X ..... herefore, verified that the prescribed authority has renewed the certificate for the A.Y 2012-13 and thereafter considered the ITAT orders to grant relief to the assessee. We find that the facts and circumstances of the case in this A.Y are also the same as in the earlier A.Ys before the ITAT, and the learned DR has not been able to rebut the findings of the CIT (A). In view of the same, the appeal of the Revenue is dismissed. - ITA No.1072/Hyd/2017 - - - Dated:- 20-2-2019 - Smt. P. Madhavi Devi, Judicial Member And Shri S.Rifaur Rahman, Accountant Member For the Assessee : Shri V. Siva Kumar For the Revenue : Shri Y.V.S.T. Sai, CIT-DR ORDER PER SMT. P. MADHAVI DEVI, J.M. This is Revenue s appeal for the A.Y ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessee. Following the same, the AO disallowed the deduction u/s 80IB(8A) on the ground that the assessee is not independently carrying on scientific research but is a contract researcher. Aggrieved, the assessee preferred an appeal before the CIT (A) who allowed the same by following the decision of the ITAT in the assessee s own case for the earlier A.Ys i.e. 2008-09 and 2010-11. Aggrieved by the relief granted by the CIT (A), the Revenue is in appeal before us by raising the following grounds of appeal: 1. In the facts and circumstances of the case, whether the CIT (A) is correct in law in allowing the assessee s claim of deduction u/s 80IB only on the pretext that the assessee has got approval from the prescribed authority ev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ection 80-IB(8A) of the Act. However, such claim of deduction is subject to fulfilment of other conditions as prescribed under section 80-IB(8A) and rule 18DA of the Incometax Rules. While the assessee has claimed that it had fulfilled all the conditions and the prescribed authority could not have renewed the approval granted had there been any material to indicate that the assessee has not carried out research and development work, the statutory authorities were not justified in over-riding the approval granted by the prescribed authority and denying the claim of deduction under section 80-IB(8A). Whereas it is the conclusion of the Commissioner of Income-tax (Appeals) that the assessee has not fulfilled the conditions for claiming deducti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... escribed authority and deny the benefit to the assessee by merely stating that the assessee has not been able to furnish evidence. The Commissioner of Incometax (Appeals) has not mentioned what more clinching evidence was required to establish the claim of the assessee. That apart when the prescribed authority has granted approval/ renewal to the assessee as a research and development organisation it is eligible for deduction under section 80-IB(8A) of the Act. The statutory authority cannot deny such benefit to the assessee during subsistence of such approval granted by the prescribed authority. The co-ordinate Bench of this Tribunal while considering a similar issue in the case of Asstt. CIT v. Small is Beautiful [2013] 60 SOT 153 (URO) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... However, it is observed that the decision is restricted to the A.Ys under consideration i.e. 2005-06 2006-07. Subsequently, the Tribunal for the A.Ys 2008-09 allowed the deduction by following the above order. Further, in the appeal for the A.Ys 2009-10, 2010-11 and 2011-12, taking into consideration the certificates issued by the prescribed authority which were renewed from time to time and taking note of the observation of the Tribunal in the A.Ys 2005-06 2006-07, the ITAT observed that it is not a blanket approval for all the years and observed as under: 8. We have considered the rival contentions and perused the orders placed on record. In the light of the decision of the ITAT in assessee's own case for earlier years, which ..... X X X X Extracts X X X X X X X X Extracts X X X X
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