Research approval under Section 35(1)(ii): tax-exempt status subject to research use, audit and reporting compliance. Approval is granted to Sri Aurobindo Ashram Trust as an other institution partly engaged in research, subject to conditions that donations be used for scientific research carried out by its faculty or enrolled students, that the organization maintain books of account and obtain and furnish an auditor's report to the tax authorities by the return filing due date, and that it maintain an auditor-certified statement of donations received and amounts applied for scientific research.