Approval under Section 35(1)(ii) confirms research-donation deduction eligibility, subject to separate accounts and auditor certification for institutions. Approval is granted to M/s Kelkar Education Trust as an other institution partly engaged in research under Section 35(1)(ii), subject to compliance requiring maintenance of separate research accounts, submission of audited Income & Expenditure accounts for each approved year to the Commissioner/Director of Income-tax (Exemptions) by the later of the return filing due date or the notification period, and an auditor's certificate specifying amounts received for scientific research eligible for donor deduction and certifying that the expenditure was for scientific research.