Approval under Section 35(1)(ii) mandates research-use of funds plus strict audit and reporting compliance or approval withdrawal. Approval under Section 35(1)(ii) for Public Health Foundation of India is conditional on use of receipts for scientific research, conducting research through faculty or enrolled students, maintaining separate books for research funds, securing an audit of those books by a defined accountant and furnishing the audit report by the income-tax return due date, together with an auditor-certified statement of donations and amounts applied to research; the Central Government may withdraw approval for specified failures to maintain accounts, furnish reports, or for cessation or non-genuine research activity.
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) mandates research-use of funds plus strict audit and reporting compliance or approval withdrawal.
Approval under Section 35(1)(ii) for Public Health Foundation of India is conditional on use of receipts for scientific research, conducting research through faculty or enrolled students, maintaining separate books for research funds, securing an audit of those books by a defined accountant and furnishing the audit report by the income-tax return due date, together with an auditor-certified statement of donations and amounts applied to research; the Central Government may withdraw approval for specified failures to maintain accounts, furnish reports, or for cessation or non-genuine research activity.
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