Approval as a scientifice research organization
This query is : Resolved
Manoj Chauhan
(Querist)
03 May 2012
An organization has been granted the status as a "Scietific Research Organization" by SIRO (Scientific and Industrial Research Organization) of DSIR (Department of Scientific and Industrial Research), Ministry of Science and Technology, Govt. of India.
Now section 35(1)(ii)/(iii) of the Income Tax Act is related with the deduction for contribution given to APPROVED scientific research organizations.
Now the said organization has already been approved by SIRO, can the income-tax officers still deny the status as "Scietific Research Organization"? I think if the income-tax officers has any query, he can as per section 35 direct the approving authority to withdraw the status and he cannot directly withdraw the status.
Please clarify.
Now section 35(1)(ii)/(iii) of the Income Tax Act is related with the deduction for contribution given to APPROVED scientific research organizations.
Now the said organization has already been approved by SIRO, can the income-tax officers still deny the status as "Scietific Research Organization"? I think if the income-tax officers has any query, he can as per section 35 direct the approving authority to withdraw the status and he cannot directly withdraw the status.
Please clarify.
CA PARAS BAFNA
(Expert)
03 May 2012
Every thing will be clear by following the link-
https://taxguru.in/income-tax/income-tax-department-can-not-tax-research-work.html
https://taxguru.in/income-tax/income-tax-department-can-not-tax-research-work.html
Manoj Chauhan
(Querist)
05 May 2012
Thanks a lot Sir! Thanks a lot CA Club India
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