Scientific research association approval requires dedicated research, audited accounts, and certified donation reporting for tax recognition. Approval is granted to Amala Cancer Research Centre as a scientific research association subject to conditions: the sole objective must be scientific research conducted by the organization itself; it must maintain books of account, obtain an audit by an authorized accountant and furnish the audit report by the return due date; and it must maintain a separate auditor certified statement of donations received and amounts applied for scientific research. The Central Government may withdraw approval for failures to comply with these conditions or if research activity is not genuine.
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Provisions expressly mentioned in the judgment/order text.
Scientific research association approval requires dedicated research, audited accounts, and certified donation reporting for tax recognition.
Approval is granted to Amala Cancer Research Centre as a scientific research association subject to conditions: the sole objective must be scientific research conducted by the organization itself; it must maintain books of account, obtain an audit by an authorized accountant and furnish the audit report by the return due date; and it must maintain a separate auditor certified statement of donations received and amounts applied for scientific research. The Central Government may withdraw approval for failures to comply with these conditions or if research activity is not genuine.
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