Tax exemption eligibility extended for a notified rehabilitation and welfare project, but not for funds collected in the elapsed year. Extension of eligibility under section 35AC is granted for the 'Construction of dormitory-cum-library and running of rehabilitation/welfare programmes for disabled/blind persons at Bangalore' by Shri Ramana Maharishi Academy of the Blind for a further three years beginning with financial year 2007-08, at the same approved cost. The extension follows the National Committee's recommendation but does not validate exemption certificates or tax-exempt recognition for funds collected during the already elapsed financial year 2007-08.