Scientific research approval for social science institutions requires use-restrictions, separate audited accounts and certified donation statements. Approval is granted to National Law School of India University, Bangalore as an approved organization under clause (iii) of sub section (1) of section 35 for social science research, subject to conditions: sums received must be used for social science research conducted by faculty or enrolled students; separate books of account must be maintained for such sums, audited by a qualified accountant, and the audit report furnished to the jurisdictional tax authority by the return filing due date; and a certified statement of donations received and amounts applied to research must accompany the audit report. Approval may be withdrawn for specified failures to comply.
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.
Scientific research approval for social science institutions requires use-restrictions, separate audited accounts and certified donation statements.
Approval is granted to National Law School of India University, Bangalore as an approved organization under clause (iii) of sub section (1) of section 35 for social science research, subject to conditions: sums received must be used for social science research conducted by faculty or enrolled students; separate books of account must be maintained for such sums, audited by a qualified accountant, and the audit report furnished to the jurisdictional tax authority by the return filing due date; and a certified statement of donations received and amounts applied to research must accompany the audit report. Approval may be withdrawn for specified failures to comply.
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