Approval for charitable deduction requires prescribed eligibility, documentation, and officer verification before granting or rejecting approval.

Approval for deduction under section 133(1)(b)(ii) requires organisations to meet conditions on charitable purpose, non-discrimination, limits on religious expenditure, asset-transfer restrictions, maintenance of regular accounts, submission of prescribed statements and corrections, and issuance of donation certificates; the Principal Commissioner or Commissioner must review applications within specified time-limits, call for documents to verify compliance and genuineness, grant provisional approval where applicable, or reject and cancel approvals after affording a hearing, with orders communicated to the applicant and Assessing Officer.

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