Approval under Section 35(1)(ii) ties research-institution tax recognition to research activity, audit and reporting compliance. Approval recognizes Indian Register of Shipping, Mumbai as an 'other Institution' partly engaged in scientific research under Section 35(1)(ii), subject to conditions: sums must be used for scientific research; research to be carried out by faculty or enrolled students; books of account must be maintained and audited by a qualified accountant with the audit report furnished to the tax authority by the return due date; and a separate auditor-certified statement of donations received and amounts applied to research must accompany the audit report. Approval may be withdrawn for failures in accounting, reporting, genuine research activity or compliance.