TMI Blog2010 (11) TMI 582X X X X Extracts X X X X X X X X Extracts X X X X ..... to the authority concerned of the Central Government for disposal of the application of the petitioner for renewal of approval under section 35(1)(ii) of the Act. - W.P. NO. 21074 (W) OF 2010 - - - Dated:- 12-11-2010 - SOUMITRA PAL, J. J.P. Khaitan, S. Banerjee and Soumitra Datta for the Petitioner. R.N. Bandyopadhyay and S.B. Saraf for the Respondent. JUDGMENT 1. In this writ petition, the petitioner stated to be an organization duly recognized by the Department of Scientific and Industrial Research, Ministry of Science and Technology, Government of India (for short the "Department") has challenged the order dated 30-9-2009 passed by the Central Board of Direct Taxes rejecting the application for approval under section 3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... After careful examination of the application as well as other details furnished by you from time to time, it is noticed that adequate scientific research activity, which is an essential requirement to qualify for approval under section 35(1)(ii) of the Income-tax Act, 1961, has not been carried out by you. Accordingly, the 'prescribed authority' has held that M/s. The Institution of Engineers (India) is not a fit case for grant of approval under that section. It is, therefore, regretted that your application for approval under section 35(1)(ii) of the Income-tax Act, 1961, has been rejected. Yours sincerely, Under Secretary (ITA.II)" 4. It is evident from the impugned order that though it has been found by the authority "that, adeq ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eight weeks to be communicated to the petitioner after giving an opportunity of hearing. At the time of hearing the petitioner is at liberty to rely on documents in its possession and the authority under the Central Government in its reasoned order shall deal with the same. 5. I make it clear that I have not gone into the merits of the case and all points are left open to be dealt with by the authority under the Central Government. 6. Since the writ petition is disposed of at the stage of admission without calling upon the respondents to file affidavits controverting the allegations in the petition, allegations made are deemed not to have been admitted by them. 7. There will be no order as to costs. - - TaxTMI - TMITax - Income T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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