2018 (10) TMI 429

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....Chandra Das, Addl. CIT, Sr. D/R. ORDER Per J. Sudhakar Reddy, AM :- This appeal filed by the assessee is directed against the order of the Learned Commissioner of Income Tax (Appeals) - 4, Kolkata, (hereinafter the 'Ld. CIT(A)'), dt. 23/10/2017, passed u/s 250 of the Income Tax Act, 1961 (hereinafter the 'Act'), relating to Assessment Year 2010-11. 2. The assessee is a company and is a....

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....ntific & Industrial Research (DSIR), New Delhi for the period from 2005-06 to 2017-18 by way of approval and renewal for the periods up to 31.03.2009, 31.03.2012, 31.03.2015 & 31.03.2018 with dates of recognition/renewal being 17.04.2006, 04.06.2010, 30.04.2012 and 19.05.2015 respectively. The assessee also executed Form NO.3CK for the entire period of these years and was granted the approval in F....

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....l in Form 3CM for those years was not received by the petitioner from the department . Delay in submission of application for such approval was due to terminal illness of the concerned person of the assessee"(Emphasis ours) 4. The question is whether under such circumstances, it can be said that the action of the Assessing Officer as upheld by the ld. CIT(A), denying the claim of deduction u/s ....

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....icate of registration for the impugned Assessment Year has not been produced by the assessee. Thus, this case-law does not apply. Similarly the other case law relied upon by the assessee the decision of the Mumbai Bench of the Tribunal in the case of Zeus Numerix Pvt. Ltd. vs. ITO in ITA No. 3464/Mu/2012, order dt. 21/04/2015. This case-law also does not come to its rescue. The issue therein is....