The Central Board of Direct Taxes (CBDT) has notified the approval of Sir Ganga Ram Trust Society, Delhi , as an institution eligible for scientific research benefits under the Income-tax Act, 2025. The approval has been granted by the Central Government through a notification issued on August 10, 2026.
The recognition has been granted under Section 45(3)(a)(i) read with Section 45(4)(b) of the Income-tax Act, 2025 and the relevant provisions of the Income-tax Rules, 2026. The notification recognizes the institution under the category of a university, college, or other institution engaged in scientific research activities.
Approval Valid for Five Tax Years
According to the notification, the approval will remain valid for the period from Tax Year 2026-27 to Tax Year 2030-31, allowing the institution to receive eligible donations that may qualify for tax benefits under the law, subject to compliance with prescribed conditions.
This approval is expected to strengthen funding support for scientific research initiatives undertaken by the trust and encourage contributions from donors seeking to support research-oriented institutions.
Conditions Attached to the Approval
The CBDT has specified that the approval is subject to certain compliance requirements.
The institution must comply with the conditions prescribed under Rule 34 of the Income-tax Rules, 2026. In addition, it is required to prepare and furnish a statement in Form No. 15 for every tax year in which donations are received. This statement must be submitted to the prescribed authority on or before 31 May following the relevant tax year.
Further, the trust must issue a certificate in Form No. 16 to donors, clearly specifying the amount of donation in accordance with the applicable rules.
Impact on Donors and Research Funding
The approval is likely to benefit both the institution and prospective donors. Research organizations often depend on philanthropic and institutional funding, and tax incentives can play a key role in encouraging contributions toward scientific advancement.
With this notification, eligible donors contributing to Sir Ganga Ram Trust Society may avail themselves of the tax treatment prescribed under the Income-tax Act, 2025, provided all statutory conditions are met. The move also aligns with the government's broader objective of promoting scientific research and innovation through a structured tax incentive framework.
Key Takeaway
The CBDT's approval of Sir Ganga Ram Trust Society, Delhi marks another step in facilitating scientific research through tax-supported funding mechanisms. The notification provides the institution with approved status for five tax years, while also placing clear reporting and certification responsibilities on it to ensure transparency and compliance.
Official copy of the notification is as follows
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