Approval under Section 35(1)(ii) conditions research funding use, audit compliance, and certified donation reporting. Approval is granted to Birla Institute of Technology & Science, Pilani as a university partly engaged in research for the statutory tax purpose, subject to conditions requiring that sums received be used for scientific research, research be carried out by faculty or enrolled students, books of account be maintained and audited by a qualified accountant with the audit report and an auditor certified statement of donations and research expenditures furnished to the tax authority by the due date.