Approval under Section 35(1)(ii): donations to approved research institutions subject to audit, reporting and use for research conditions. Approval is granted to The Gujarat Cancer Society, Ahmedabad as an approved institution under Section 35(1)(ii) effective 1 April 2001, subject to conditions: sums must be used for scientific research; research must be carried out by faculty or enrolled students; books of account must be maintained and audited with the audit report furnished to the tax authorities by the income tax return due date; and a separate auditor certified statement of donations and amounts applied to research must accompany the audit report. The Central Government may withdraw approval 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.
Approval under Section 35(1)(ii): donations to approved research institutions subject to audit, reporting and use for research conditions.
Approval is granted to The Gujarat Cancer Society, Ahmedabad as an approved institution under Section 35(1)(ii) effective 1 April 2001, subject to conditions: sums must be used for scientific research; research must be carried out by faculty or enrolled students; books of account must be maintained and audited with the audit report furnished to the tax authorities by the income tax return due date; and a separate auditor certified statement of donations and amounts applied to research must accompany the audit report. The Central Government may withdraw approval for specified defaults or cessation of genuine research.
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