The Central Board of Direct Taxes (CBDT) has approved Sir Ganga Ram Trust Society, Delhi, for carrying out scientific research under the category of a university, college or other institution under the newly enacted Income-tax Act, 2025 and the Income-tax Rules, 2026.
The notification has been issued in pursuance of Section 45(4)(b) of the Income-tax Act, 2025 and specifically approves the Trust Society for the purposes of Section 45(3)(a)(i) of the Act read with Rules 32 and 34 of the Income-tax Rules, 2026.
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According to the notification, Sir Ganga Ram Trust Society, Delhi, bearing PAN AABTS4366E, has been approved for scientific research under the category of a university, college or other institution. The approval is therefore linked to the statutory framework governing eligible institutions under the Income-tax Act, 2025.
The notification makes clear that the approval is not open-ended. It will apply to the Trust Society for tax years 2026-2027 to 2030-2031, subject to compliance with the conditions prescribed under Rule 34 of the Income-tax Rules, 2026.
The Government has thus placed the institution within the specified statutory category for scientific research for a defined five-tax-year period.
The CBDT notification imposes specific reporting and documentation requirements on the Trust Society. One of the principal conditions is that the institution must comply with all conditions specified in Rule 34 of the Income-tax Rules, 2026.
In addition, for every tax year, the Trust Society is required to prepare a statement under Section 45(4)(a) of the Income-tax Act, 2025 in Form No. 15.
The statement must be delivered, or caused to be delivered, to the Director General of Income-tax (Systems) or a person authorised by the Director General. The prescribed deadline is on or before May 31 immediately following the tax year in which the donation is received. This requirement has to be complied with in accordance with Rule 31 of the Income-tax Rules, 2026.
The notification also requires the Trust Society to provide the donor with a certificate in Form No. 16 specifying the amount of the donation.
The certificate is required to be furnished in accordance with Rule 31 of the Income-tax Rules, 2026. This creates a formal documentation requirement in respect of donations received by the approved institution and places an obligation on the Trust Society to issue the prescribed certificate to donors.
The approval will cover the tax years beginning with 2026-2027 and extending through 2030-2031, provided the Trust Society continues to satisfy the prescribed conditions.
The notification consequently establishes both the statutory recognition of the institution for scientific research and the continuing compliance obligations that accompany that recognition.
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