Approval under section 35(1)(ii): trust recognised for scientific research must maintain separate accounts, file returns, and furnish audited records. Approval under section 35(1)(ii) was granted to Himalayan Institute Hospital Trust, Kanpur, as an institution for scientific research subject to conditions: maintain separate accounts for research receipts; furnish annual research returns to the Secretary, Department of Scientific and Industrial Research by 31st May; submit audited annual accounts by 30th June to the Director-General (Income-tax Exemptions), the Secretary, and the Commissioner/Director of Income-tax (Exemptions) having jurisdiction; and apply in triplicate, through the Commissioner/Director, for extension of approval with six copies to the Secretary.
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 under section 35(1)(ii): trust recognised for scientific research must maintain separate accounts, file returns, and furnish audited records.
Approval under section 35(1)(ii) was granted to Himalayan Institute Hospital Trust, Kanpur, as an institution for scientific research subject to conditions: maintain separate accounts for research receipts; furnish annual research returns to the Secretary, Department of Scientific and Industrial Research by 31st May; submit audited annual accounts by 30th June to the Director-General (Income-tax Exemptions), the Secretary, and the Commissioner/Director of Income-tax (Exemptions) having jurisdiction; and apply in triplicate, through the Commissioner/Director, for extension of approval with six copies to the Secretary.
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