Tribunal held that prescribed authority till 1-4-2016 has no authority to look into nature and quantum of expenditure except in first year to see investment in land and building and after recognition of facility and approval by DSIR, Assessing Officer is to allow claim of assessee after verifying same. under amended provisions of section 35(2AB) by Finance Act, 2015 with effect from 1-4-2016, besides maintaining separate accounts of R & D facility, copy of audited accounts have to be submitted to prescribed authority . If recognition to facility given by prescribed authority which is mandate of S. 35(2AB) is maintained, assessee has to be accorded deduction under S.35(2AB); non-receipt of Form No. 3CM is  a procedural lapse and is not fatal for denial of claim of deduction under S.35(2AB) of the Act .( AY.2010-11)