Scientific research association approval subject to audit, accounting and donation reporting; non-compliance may lead to approval withdrawal. Approval is granted to Shri A.M.M. Murugappa Chettiar Research Centre as a scientific research association subject to conditions: sole objective of scientific research; conduct research activities directly; maintain books of account and obtain and furnish an auditor's report by the return due date; and maintain and submit a certified statement of donations and amounts applied for research. The Central Government may withdraw approval for failure to maintain books, furnish audit reports or donation statements, cessation or lack of genuine research activity, or non compliance with the governing rules.
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Provisions expressly mentioned in the judgment/order text.
Scientific research association approval subject to audit, accounting and donation reporting; non-compliance may lead to approval withdrawal.
Approval is granted to Shri A.M.M. Murugappa Chettiar Research Centre as a scientific research association subject to conditions: sole objective of scientific research; conduct research activities directly; maintain books of account and obtain and furnish an auditor's report by the return due date; and maintain and submit a certified statement of donations and amounts applied for research. The Central Government may withdraw approval for failure to maintain books, furnish audit reports or donation statements, cessation or lack of genuine research activity, or non compliance with the governing rules.
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