Approval under Section 35(1)(ii) conditions research funding, audit reporting and separate donation accounting for tax recognition. Approval under Section 35(1)(ii) was granted to Indian Cancer Society, Mumbai as an other institution partly engaged in research activities subject to conditions: payments must be used for scientific research; research carried out by faculty or enrolled students; books of account maintained and audited by a qualified accountant with the audit report furnished to the tax authority by the income tax return due date; and a separate auditor certified statement of donations received and amounts applied for research must accompany the audit report. The Central Government may withdraw approval for specified non compliance or cessation/non genuineness of research activities.
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) conditions research funding, audit reporting and separate donation accounting for tax recognition.
Approval under Section 35(1)(ii) was granted to Indian Cancer Society, Mumbai as an other institution partly engaged in research activities subject to conditions: payments must be used for scientific research; research carried out by faculty or enrolled students; books of account maintained and audited by a qualified accountant with the audit report furnished to the tax authority by the income tax return due date; and a separate auditor certified statement of donations received and amounts applied for research must accompany the audit report. The Central Government may withdraw approval for specified non compliance or cessation/non genuineness of research activities.
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