Assessee submitted that approval from concerned Ministry of Central Government for year in question was under active consideration and awaited. The Revenue disallowed assessee’s claim on the ground that it did not produce approval from the prescribed authorities for the current year. However, such approval was available for both the periods prior and subsequent to the current year. On appeal to the Tribunal, the assessee produced Form 3CM approving the in-house Research and Development facility. The approval was from 1-4-2003 to 31-3-2005. The Tribunal held that the approval received for the subsequent years as such should be looked into for the earlier years on retrospective basis. The Tribunal granted weighted deduction. On appeal by the revenue dismissing the appeal the Court held that the assessee could not be punished for bureaucratic delay and since approval was on record for period anterior and posterior to year in question, claim of weighted deduction was allowable under section 35(2AB).  (AY.2003-04)