MANMOHAN,J. - (1.)Present writ petitions have been filed seeking directions to the Respondent No. 1 to issue reports on the expenditure incurred by the Petitioner in Form 3CL. The Petitioner also seeks a declaration declaring that the expenditure of Rs.164,72,14,000.00, Rs.115,98,27,000.00and Rs.77,36,85,164.00for the Assessment Years 2017-18, 2018-19 and 2020-21 are entitled to deductions under Sec. 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 and Industrial Research (hereinafter referred to "DSIR") which required that in"house R&D unit must have valid "recognition", recognition upto 31/3/2020 was granted/renewed to Petitioner's in-house R&D units on 30/8/2017. Further, certificate of registration for availing custom duty exemption to Petitioner's R&D units was granted on 30/8/2017. The said certificate was valid upto 31/3/2020. In terms of Rule 6(4), the Petitioner submitted Form 3CK i.e agreement with DSIR for cooperation in R&D facility on 19/2/2018. DSIR on being satisfied that the conditions for "approval" as specified in para 5 of the guidelines are met, issued an order in Form 3CM granting approval to R&D units of the Petitioner valid up to 31/3/2020. On 27/10/2020, an 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.