2010 (11) TMI 582

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....pondent. 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 35(1)(ii) ....

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....n rejected, the petitioner was entitled to be heard. 2. Learned advocate appearing on behalf of the Revenue submits that the order under challenge is just and proper. 3. In order to appreciate the issue it is necessary to set out the order under challenge, which is as under : "Government of India Ministry of Finance Department of Revenue Central Board of Direct Taxes New Delhi....

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....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, adequate scientific research activity, which is an essential requirement to qualify for approval under section 35(1)(ii) of the Income-tax Act has....

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....nder challenge cannot be sustained and is, thus, set aside and quashed. Hence, the writ petition is allowed. Therefore, I direct the Central Board of Direct Taxes to forward the application to the authority concerned of the Central Government under the Rules of Business within a fortnight from the date of presenting the certified copy of this order and thereafter the said authority shall dispose o....