Research exemption under section 35: approval subject to strict accounting, audit, and reporting conditions and potential withdrawal. Approval is granted to Arogyadham Global Aids Research Foundation under clause (ii) of sub-section (1) of section 35 read with the Rules, effective AY 2011-2012, as an Other Institution partly engaged in research, subject to conditions: utilization of sums for scientific research; research conducted by faculty or enrolled students; maintenance of separate books of account for research receipts and applications; audit of such books by a qualified accountant with the audit report and an auditor-certified statement of donations and amounts applied to research furnished to the tax authority by the return due date. Approval may be withdrawn for specified defaults or cessation of genuine research.
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.
Research exemption under section 35: approval subject to strict accounting, audit, and reporting conditions and potential withdrawal.
Approval is granted to Arogyadham Global Aids Research Foundation under clause (ii) of sub-section (1) of section 35 read with the Rules, effective AY 2011-2012, as an Other Institution partly engaged in research, subject to conditions: utilization of sums for scientific research; research conducted by faculty or enrolled students; maintenance of separate books of account for research receipts and applications; audit of such books by a qualified accountant with the audit report and an auditor-certified statement of donations and amounts applied to research furnished to the tax authority by the return due date. Approval may be withdrawn for specified defaults or cessation of genuine research.
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