Approval of Research Institution status requires separate research accounts, annual audited returns, and pre-expiry reapplication for extension. World Wildlife Fund, India is approved as a research institution subject to conditions: maintain separate research accounts; file annual returns of scientific research activities by 31 May; submit audited annual accounts, income and expenditure statement and balance-sheet to the prescribed authority, central tax administration and the concerned tax commissioner by 30 June; and apply for extension of approval at least three months before expiry, with late applications liable to rejection. Approval is effective for the specified period.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Approval of Research Institution status requires separate research accounts, annual audited returns, and pre-expiry reapplication for extension.
World Wildlife Fund, India is approved as a research institution subject to conditions: maintain separate research accounts; file annual returns of scientific research activities by 31 May; submit audited annual accounts, income and expenditure statement and balance-sheet to the prescribed authority, central tax administration and the concerned tax commissioner by 30 June; and apply for extension of approval at least three months before expiry, with late applications liable to rejection. Approval is effective for the specified period.
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