TaxTMI 
TaxTMI 
2022 (7) TMI 855
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....proceed assessment year-wise for the sake of convenience and brevity. ITA No. 739/PUN/2018 for A.Y. 2012-13 The Assessee's sole substantive grievance raised in the instant appeal challenges correctness of both the lower authorities' action disallowance u/s 80B deduction of Rs. 50,00,000/- on the ground that the recipient M/s. Ashwini Rural Cancer Research and Relief Society (done) did not enjoy the corresponding registration. We note during the course of hearing that the instant issue is no more res integra as the Tribunal learned co-ordinate bench order in revenue's appeal in ITA No. 2419/PUN/2016 (A.Y. 2010-11) has already adjudicated the same against the department as follows: 8. The second and third grounds in the present appeal is ....
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....by the Trust on 01.07.2009 which is placed in the paper book filed before us at page 32 to 38. Since there was no response received by the Trust for renewal of its recognition u/s. 80G, the Trust filed a reminder in the matter before the CITIV, Pune on 30-6-2010. While no formal response was received in writing by the Trust, it was given to understand informally that as per Rule 11AA(6) , the time limit for approval had expired, after the period of 6 months of the application submitted in May, 2009. Moreover, as per the new provisions of Section 80G(5) as applicable w.e.f. 1-10-2009, any Trust which had been granted approval earlier was not required to apply for renewal and such approval would be deemed to continue, until it was specifica....
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....nd seeks to revive both learned lower authorities' action disallowing sec. 35(2AB) deduction claim of Rs. 1,99,33,256/- during the course of assessment as upheld in the CIT(A)'s detailed discussion as follows: "5. Ground No. 1: This ground relates to claim for weighted deduction of expenditure on scientific research of sec. 32(2AB) of the I.T. Act. 5.1 The appellant did not claim the weighted deduction u/s 35(2AB) in its return of income. During the course of assessment proceedings, the appellant made the addition claim of Rs. 1,99,33,256/- on the ground that the form No. 3CL dt. 21-5- 2015 was received subsequent to the last date for filing of the revised return. The AO rejected the claim relying on the judgment of supreme Court in the....
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....n. It is not mandatory for the appellant to wait for 3CL Form for making the claim. The claim could have been revised based on the final approval made in the Form No.3CL. Therefore, I am of the considered opinion that the appellant was not prevented by any reasonable cause for making this claim in the return filed or alternatively by revising the return. The discretion so provided to the appellate authorities to admit the additional claims as held by the High Court in the case of Prithvi Brokers and Shareholders Pvt Ltd cited above, is to be exercised judicially and in genuine cases. There is no such case made out in the appellant's case. Therefore, I am not inclined to exercise that discretionary power to right the negligence or the casual....