Assessee had claimed research and development expenses incurred during year under consideration for its units. Assessing Officer disallowed said expenses on ground that no approval in prescribed Form no. 3CM had been enclosed before Assessing Officer. On appeal the Tribunal held that   since, assessee had applied for approval in Form No. 3CM which was still pending, issue was to be restored to Assessing Officer for providing an opportunity to assessee to furnish approval of competent authority in prescribed manner for claiming deduction under section 35(2AB). (AY. 2005-06)