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TMI Blog2022 (7) TMI 802X X X X Extracts X X X X X X X X Extracts X X X X ..... ny other assessment year. Consequently, the present writ petitions are allowed with a direction to the DSIR to issue reports on the expenditure incurred by the Petitioner for the Assessment Years 2017-18, 2018-19 and 2020-21 in Form 3CL within six weeks. With the above direction, present writ petitions stand disposed of. - W.P.(C) 3043/2022,W.P.(C) 3209/2022 and CM APPL. Nos. 9343/2022,W.P.(C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 36,85,164/- for the Assessment Years 2017-18, 2018-19 and 2020-21 are entitled to deductions under Section 35(2AB) of the Income Tax Act, 1961 (hereinafter referred to the Act ). 2. Since the facts in all the three cases are similar, this Court to avoid prolixity refers to facts in one of the cases, i.e. W.P.(C) No. 3043/2022. 3. In terms of the guidelines issued by Department of Scientific ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n application for certification of R D expenditure of Rs.99.50 crores in respect to all R D units was furnished in terms of Rule 6(7A)(c). The application was accompanied by the auditor s report and Form 3CLA. However, in spite of repeated requests, DSIR has not issued report in Form 3CL certifying the expenditure incurred by the Petitioner on its in-house R D units. 4. Learned counsel for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nditions are met is required to pass an order of approval in Form 3CM under Rule 6(5A) of the Rules. He also submits that under Section 35 AB(4) read with Rule 6(7A)(c), the DSIR has to furnish audit report in Form 3CLA to DSIR. DSIR is required to submit report in Form 3CL under Rule 6(7A)(b) to Principal Commissioner of Income Tax/Chief Commissioner of Income Tax, quantifying the expenditure on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... torily bound to issue the Form 3CL within 120 days in accordance with Rule 6(7A)(ba). 8. Further, this Court in W.P.(C) No.1772/2018 has not restrained DSIR from issuing Form 3CL for any other assessment year. 9. Consequently, the present writ petitions are allowed with a direction to the DSIR to issue reports on the expenditure incurred by the Petitioner for the Assessment Years 2017-18, 20 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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