Approval under section 35CCB grants tax-recognition to conservation programmes with reporting, accounting conditions and possible retrospective withdrawal. Approval is granted to M/s. Gujarat Ecological Education and Research (GEER) Foundation for recognition under the tax provision for conservation, covering specified programmes including soil moisture conservation, tree planting, eco-development, a Natural History Museum, nature education, captive breeding and safari parks. Both institutional and programme-specific approvals are valid for a three-year period from 1 December 1992, subject to conditions: maintain a separate donations account; submit annual progress reports and annual accounts to the prescribed authority by 30 June each year; and accept that approval may be withdrawn, including retrospectively.
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 35CCB grants tax-recognition to conservation programmes with reporting, accounting conditions and possible retrospective withdrawal.
Approval is granted to M/s. Gujarat Ecological Education and Research (GEER) Foundation for recognition under the tax provision for conservation, covering specified programmes including soil moisture conservation, tree planting, eco-development, a Natural History Museum, nature education, captive breeding and safari parks. Both institutional and programme-specific approvals are valid for a three-year period from 1 December 1992, subject to conditions: maintain a separate donations account; submit annual progress reports and annual accounts to the prescribed authority by 30 June each year; and accept that approval may be withdrawn, including retrospectively.
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