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NOTIFICATION

INCOME-TAX ACT

Section 35AC, read with Explanation (b) thereto, of the Income-tax Act, 1961 – Eligible projects or schemes, expenditure on – Notified eligible projects or schemes

NOTIFICATION No. 27/2010/F. No. V. 27015/1 /2010-SO (NAT.COM)/S.O. NO. 1052(E), DATED 10-5-2010

In exercise of the powers conferred by sub-section (1) read with clause (b) of the Explanation to section 35AC of the Income-tax Act, 1961 (43 of 1961), the Central Government, on the recommendations of the National Committee for Promotion of Social and Economic Welfare, hereby notifies the institutions approved by the said National Committee, mentioned in column (2) of the Table below, and approves the eligible projects or schemes specified to be carried on by the said institutions and the estimated cost thereof as mentioned in column (3) of the said Table, and also specifies in the column (4) of the Table the maximum amount of such cost which may be allowed as deduction under the said section 35AC for the period of approval, namely:-

TABLE

SR.

NO.

Name of the Institution Project or scheme and

estimated cost thereof

Maximum amount of cost to be allowed as deduction under section 35AC
(1) (2) (3) (4)
1. Karlik Shikshan Sansthan, 127/289, Juhi Bus Depot, Kanpur-208 014, Uttar Pradesh. Non-formal Education for out of school children and rural health care service project.

(Cost Rs. 1.66 crore)

Rs.1.66 crore for three financial years commencing with 2010-11 i.e. 2010-2011, 2011-12 and 2012-2013.
2. Jan Madhyam, B-43. Kailash Apartments, Lala Lajpat Rai Marg, New Delhi 110045. Scholarship programme for disabled and marginalized students.

(Cost Rs.2.30 crore including a corpus fund of Rs.2 crore)

Rs. 2.30 crore including a corpus fund of Rs.2 crore for three financial Years commencing with 2010-11 i.e. 2010-11, 2011-12 & 2012-13.
3. Bhartiya Shaikshik Sansthan, B.M. 135, Nehru Nagar, Bhopal, Madhya Pradesh. Income Generate programme for SC, ST & rural poor (BPL), women’s and literacy awareness for rural drop out children’s and neo literate women.

(Cost Rs. 1.96 crore)

Rs. l .96 crore for three financial Years commencing with 2010-11 i.e. 2010-11, 2011-12 & 2012-13.
4. Indian Medical Centre, Old No.283, (New No. 218), T.T.K. Road, Chennai 18, Tamilnadu Establishment of school of Nursing for vocational education.

(Cost Rs. 14.17 crore)

Rs.14.17 crore for three financial years commencing with 2010-11 i.e. 2010-11, 2011-12 &2012-13.
5. North Bengal People’s Development Centre, Village 4 No. Ghumti, PO& District Jalpaiguri-735101, West Bengal. Old age home.

(Cost Rs. 3.74 crore)

Rs. 3.74 crore for three financial years commencing with 2010-11 i.e. 2010-11, 2011-12 & 2012-13.
6. Siliguri Bodhi Bharati Vocational Institute, 24, Ashutosh Mukherjee Road, College Para, PO Siliguri, District Darjeeling, West Bengal. Vocational Training Course for Women & girls.

(CostRs. 18.30 lakh)

Rs. 18.30 lakh. for one financial year i.e. 2010-2011.
7. Elim Christian Children Home, Tamei HQ, PO Tamei 795 125, Tamenglong district, Manipur. Educational Development Program.

(Cost Rs. 5.33 crore)

Rs.5.33 crore for two financial years commencing with 2010-11 i.e. 2010-2011 and 2011-12.
8. Rani Laxmibai Shikshan Prasarak & multipurpose Society, Prayag Complex, Sulakhe High school Road, At/Post Barshi, Tal Barshi, District Solapur, Maharashtra. Dr Anandi Gopal Women healthcare & Community Centre.

(Cost Rs.2.92 crore)

Rs.2.92 crore for three financial years commencing with 2010-11 i.e. 2010-2011, 2011-12 and 2012-2013.
9. Akhil Maharashtra Education Society, 203, Swagat Residency, Kumbare Township, Near Guruganesh Nagar, Kothrud, Pune -4110038. Vocational Training Programme.

(CostRs. 1.24 crore)

Rs. 1.24 crore crore for two financial years commencing with 2010-11 i.e. 2010-2011 & 2011-12
10. Dr. Babasaheb Ambedkar Vaidyakiya Pratisthan, Opposite Gajanan Maharaj Mandir, Garkheda Parisar, Aurangabad. Jeevanjyoti-The Healing Touch Expansion project.

(Cost Rs. 1880.66 lakh)

Rs. 10.00 crore only for recurring cost of the project for three financial years commencing with 2010-11 i.e. 2010-2011, 2011-12 and 2012-2013
11 Udavum Karangal, No.460,N.S.K.Nagar, Arumbakkam, Chennai 600 106, Tamilnadu. Rehabilitation of orphans and destitute.

(Cost Rs. 1197 lakh including Educational corpus fund Rs. 100 lakh)

Rs. 1197 lakh including Educational corpus fund of Rs. 100 lakh for two financial years commencing with 2010-11 i.e. 2010-11 and 2011-12.
12. Madras Egmore Lions Blood Bank & Research Foundation, 130, Marshalls Road, Egmore, Chennai 600 008. Blood Bank Medical Equipment and facilities expansion project.

(Cost Rs. 5.04 crore)

Rs.5.04 crore for three financial years commencing with 2010-11 i.e. 2010-2011, 2011-12 and 2012-2013.
13. Lions Cancer Detection Centre Trust, Government Medical College Campus, Majura Gate, Surat 395001. Gujarat. Lions Cancer Detection Centre- Surat Project for Linear Accelerator.

(Cost Rs. 15.00 crore including a corpus fund of Rs. 3.25 crore)

Rs. 15.00 cror. including a corpus fund of Rs. 3.25 crore for three financial years commencing with 2010-11 i.e. 2010-2011, 2011-12 and 2012-2013.
14. Ramakrishna Mission Sevashrama, Swami Vivekananda Marg, PO Vrindaban, District Mathura, Uttar Pradesh 281121. Infrastructure development & corpus fund.

(Cost Rs. 34.15 crore including a corpus fund of 10 crore)

Rs.34.15 crore including a corpus fund of 10 crore for three financial years commencing with 2010-11 i.e. 2010-2011,2011-12 and 2012-2013.
15. North East Chamber of Commerce and Industry (NECCI), House No.25, Second floor, Lila Barua Lane, Behind AGP Head Office, GNB Road, Ambari, Guwahati 781001, Assam. An integrated Community Development Programme for School Sanitation with drinking water facility and prevention of HIV/AIDS & malaria.

(CostRs. 12.32 crore)

Rs. 12.32 crore for three financial years commencing with 2010-11 i.e. 2010-2011, 2011-12 and 2012-2013.
16. Shri Rajiv Gandhi Shaikshanik Bahuddeshiya Vikas Charitable Trust, 4601, Gatade Plot, Post – Pandharpur, District – Solapur. Project “RUGNASEVA” -Free Medical Treatment for Rural People.

(Cost Rs. 1.55 crore

Rs. 1.55 crore for three financial years commencing with 2010-11 i.e. 2010-2011, 2011-12 and 2012-13
17. Sarvodaya Foundation Trust, Taluka Gadhada, Village Mota Sakhapar, District Bhavnagar, Gujarat. Recurring cost of a residential school for tribal and rural students, construction cost of a hostel building, running cost of a legal aid centre and a corpus of Rs. 25 lakh.

(Cost Rs. Rs.1.65 crore including corpus fund of Rs.25 lakh)

Rs.1.65 crore including corpus fund of Rs.25 lakh for three financial years commencing with 2010-11 i.e. 2010-2011, 2011-12 and 2012-2013.
18. Rotary District 3010 Social Welfare Society® 56-57, Tughlakabad Institutional Area, New Delhi-110062. Rotary Eye Care Institute.

(Cost Rs. 8.17 crore)

Rs. 8.17 crore for three financial years commencing with 2010-11 i.e. 2010-2011, 2011-12 and 2012-2013.
19. Vedanta Foundation, Opposite Niranjan Building, Corner of E’ Road, Marine Drive, Mumbai – 400 002 Vedanta Computer Education Project (All India)

(Cost Rs. 31.36 crore)

Rs. 31.36 crore for three financial years commencing with 2010-11 i.e. 2010-2011, 2011-12 and 2012-2013.
20. Rajah Charitable Medical Trust, P.B. No.34, Muthuvattoor, Chavakkad – 680506, Trichur Distt., Kerala. Caring Hands.

(Cost Rs. 7.11 Crore including a corpus funds of Rs. 2.78 crore)

Rs. 7.11 Crore including a corpus funds of Rs. 2.78 crore for three financial years commencing with 2010-11 i.e. 2010-2011,2011-12 and 2012-2013.
21. Integrated Research and Reconstruction Organisation, Madha School for Disabled, 45 Karuppur,

Marudhanallur, Thippirajapuram – 612402, Thanjavur (DT), South India

Madha Hr. Sec School (Disabled, Blind, Poor students)

(Cost Rs. 21.15 crore)

Rs. 21.15 crore for three financial years commencing with 2010-11 i.e. 2010-2011, 2011-12 and 2012-2013
22. Dr. Kuntal Goswami Memorial Trust, Zoo Narengi road, Opposite Gitanagar Police Station, District Kamrup, Guwahati, Assam 781024. Institute of Child and Woman Health Care.

(Cost Rs. 552.00 lakhs)

Rs. 552.00 lakhs for two financial years commencing with 2010-11 i.e. 2010-11 and

2011-2012.

23. Compassion Manipur, Damdel, PO Motbung 795 107, Senapati District, Manipur. “Child Home” Expansion of Children Home.

(Cost Rs. 3.11 crore including corpus fund of Rs. 69.93 lakh)

Rs.3.11 crore including corpus fund of Rs. 69.93 lakh for three financial years commencing with 2010-11 i.e. 2010-2011, 2011-12 and 2012-2013.
24. Dr. Sheela Sharma Memorial Charitable Trust sub-unit Shanker Institute of Cancer Therapy and Research, 140 Mile Stone, Masani Delhi Bye Pass Link road, Mathura-281003. Expansion of facilities in Shanker Institute of Cancer Therapy and Research.

(Cost Rs. 42.26 crore including corpus fund of Rs. 10 crore)

Rs. 42.26 crore including corpus fund of Rs. 10 crore for three financial years commencing with 2010-11 i.e. 2010-2011, 2011-12 and 2012-2013.
25. Shivniketan Trust, Bhartiya Sainiki Vidyalaya &, JR. College, Khadavli (E), Tal. Kalyan, District. Thane-421 306 Shivniketan Trust’s Multipurpose Educational Complex (Expansion of the existing Educational Institute)

(Cost Rs. 18.72 Crores including a corpus fund of 3 crores)

Rs. 18.72 crores including a corpus fund of 3 crores for three financial years commencing with 2010-11 i.e. 2010-2011,2011-12 and 2012-2013.
26. Achala Trust, 6/Shardakunj Society, Nr Vaishali Cinema, Motipura, Himatnagar, North Gujarat. Creation of employment opportunities for urban and rural & tribal population and also supportive services for women to engage in productive work.

(Cost Rs. 4.26 crore)

Rs. 4.26 crores for three financial years commencing with 2010-11 i.e. 2010-2011, 2011-12 and 2012-13.
27. Sri Jagadguru Murugharaj Endra Bruhanmath, Chitradurga-577502 Karnataka, South India 1.    Orphanages

2.    Old Age Home

3.    Medical Camps in the rural villages

4.    Health Awareness Camps (Anti Drugs and Anti Tobacco Drives)

5.    Scholarship programmes

6.    Hostel for Disabled Women

(Cost Rs. 23.55 crores including a corpus fund of Rs. 3 crores)

Rs. 23.55 crores including a corpus fund of Rs. 3 crores for three financial years commencing with 2010-11 i.e. 2010-2011, 2011-12 and 2012-13.
28. Prashant Memorial Charitable Hospital, Juran Chapra, Road No.4, Muzaffarpur, Bihar Mobile clinic to make health care Accessible to the Rural population.

(Cost Rs. 3.82 crore)

Rs. 3.82 crore for three financial years commencing with 2010-11 i.e. 2010-2011, 2011-12 and 2012-2013.

II.           This notification shall remain in force for a period of one year in relation to financial years 2010-2011 in respect of project or scheme mentioned at serial number 6 and for a period of two years in relation to financial years 2010-11 & 2011 -12 in respect of projects or schemes mentioned at serial Nos. 7, 9, 11 & 22 for a period of three years in relation to financial years 2010-11, 2011-12 & 2012-13 in respect of projects or schemes mentioned at serial numbers 1, 2, 3,4, 5, 8,10,12,13,14,15,16,17,18,19,20, 21, 23,24,25, 26,27 & 28 of the said table.

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0 Comments

  1. Sushil Juwatkar says:

    Sir, I hope you are fine there. My self Sushil Juwatkar. I am working for Charitable Trust from last 8 yrs. I Have some proper & good contacts for Donations. Please give me one meeting to explain myself. Thanking You. (+91 9220079913 )

  2. Sushil Juwatkar says:

    Sir, I hope you are fine there. My self Sushil Juwatkar. I am working for Charitable Trust from last 8 yrs. I Have some proper & good contacts for Donations. Please give me one meeting to explain myself. Thanking You.

  3. A.BANERJEE says:

    I am reproducing the comments posted earlier by me on another topic in view of the same refrain in the foregoing comments.

    These are equally applicable in respect of the Chief Commissioners and DGs of Income Tax/Commissioners and Directors of Income Tax, and the other officers and staff.

    It is grossly incorrect and one- sided to say that all is lost for the income tax deptt. and the IRS is rotten. The IRS is a most sought after career for a very large number of brilliant and highly qualified young people. Even, joining and working at lower grades in the deptt. is not easy. This is the only deptt. in which there are very tough departmental examinations for the staff to become ITOs. The job content of this department is highly specialised, involving tricky interpretation of taxation laws. The officers have to match the wits of highly paid professionals day in and day out and are required to be ever alert. The staff and officers have to deal with very large number of tax payers every day, hear their tax cases, handle their grievances, tackle numerous objections raised by the internal and CAG audit, send reports to the superiors, etc., only because revenue is the main lifeline of the finance ministry. Without understanding these ground realities the deptt. should not be criticised. Many IRS officers have been recognised by the courts for their contribution to the building up of the tax laws over the years. One of the IRS officers rose to become the CEC. Many still, even after retirement, have been and are members of various high-powered statutory or autonomous bodies like the Settlement Commission, TRAI, Competition Commission, Electricity Regulatory bodies in the States, apart from serving as President, Vice-Presidents and members of the Income-tax Appellate Tribunal.

    It is not humanly possible for the CBDT or its Chairman to respond to all the criticisms in the press or media or the websites against the income tax department. The reason is that it is one of the departments employing the largest number of staff and every day the acute shortage of staff has been rising. The workload on any officer on any given day in any year is several times more than what obtains in any other ministry or office. The constraints under which the staff and officers work, conduct surveys and searches (even in most adverse situations) and still try to attend to tax payers’ problems must be appreciated, instead of blindly criticising this hapless organisation. The Chief Commissioners and Commisioners are very high ranking officers indeed and this is the only department where anyone can see any field officer anytime with their problems. And, unlike in the ministries, etc., there is no restriction at all on the entry into the ITOs and the chambers of even the CCITs. It is a fact that it is a public-dealing department and the officers and staff know that fact. There are aberrations everywhere in the world. This department is only a part of the global system. Therefore, to mercilessly criticise the staff and officers is not only unfair but very wrong. The aggrieved can always make written complaints to various authorities or seek information under the RTI Act, etc., if their grievances are genuine.

    The CBDT, by the by, is the only department which has an high ranking officer entirely dealing with the grievances of the tax payers. And each person is individually replied to by the officer in charge of this dedicated cell.

    People must never forget these facts.

  4. Bidup says:

    Why is all this pent up fury? Is it not accepted that in India it is for your dues that you must pay money? And, truly speaking, why are the anti-corruption NGOs silent? Why can’t some really public spirited and courageous NGO fil a PIL? What will happen by shouting in this website? Wlll the income tax department listen? Will the Chairman of CBDT ever even see these comments or reply? And why not stop doing charity? What happens id millions pf BPL and hungry people die? Will the above mentioned foreign trained intellectuals also court death in protest? I fail to understand all this hue and cry about a corrupt department. Is income tax department in any way more corrupt than the police, customs, sales tax, MV, RTA, municipal corporatons, railways, posts and telegraphs, IAS, IFS, Forest department, civil aviation, and what not? Why single out an attached office of a subordinate department?

  5. Joji says:

    I want to aqdd some points. Ist, will the CBDT ever publish the number of applications pending, year-wise, for these approvals? Wich is the oldest and pending from when? And is it not true that a regular racket operates in the ministry (apart from the DG and CC offices) making these approvals very, very costly for genuine and prospective charitable trusts? Hoe do the charities run by foreign organisations and big business houses of India get this in no time?

    2nd, the atmosphere in the offices of exemptions right from the DG to the directors in various cities and Chief Commissioner offices is very dangerously and filthily corrupt. In Delhi, the ITOs demand bribes in the name of director whose room is barred. Even if one meets him, he has a stone face and does not controvert the message given by the officer. The ITO even compels the representitive to appoint a CA of his choice who is available in his room. And there are similar people from morning to evening in the Laxmi Nagar office complex. DG does not like to be disturbed. Enties into DG and director rooms cost Rs. 1000 each.

    Let all charity be dispensed with and people die in poverty or in protest. What is strange is that the public school or foreign educated pro-Mao intellectuals never come forward to speak and protest against these things because their work is taken care of by the corrupt system because of their connections in the media. The sufferers either way is the poorest class.

  6. Tuydib says:

    ND’s reference to FCRA registration matters is very timely. It is a most filthy system All sorts of immoral activities go on under the roof of the mandarins in charge of this.. As a result, the anti-nationals and terrorists under the guise of charitable NGOs obtain the registration to be able to fund their nefarious activities in the country. But genuine India-bred societies engaged in charities cannot. They cannot supply money and carnal pleasure to the officers. This is well known. As for income tax, go to Laxmi Nagar office where this is dealt with. The entire chain is corrupt and openly trade in money. Agents are swarming in the corridoors. The DG is inaccessible. Don’t bother. The work will be done. The Ito does not know law but knows how to buy his posting in that office and to generate income for all his bosses and himself. Each officer is a menace to the social and charitable activities-rates are there. Pay and get the certificate. No payment, no certificate. Even if you are running a genuine charitable organisation and starving to run and sustain it. The government is helpless, clueless as corruption flows downwards from the top.

  7. ND says:

    What Nisban informs about the ITO’s brazen demand for a bribe and refusal to grant exemption without getting the money is a daily feature the the concerned section of income tax offices all over in India. In fact, because of the huge turnover of “revenue”, this once shunned section has become a most sought after posting in this fully corrupt and shameless department which is only second to the police perhaps. The post of the DG is given to the highest bidder or the person who has been a regular “payer”. That is why the next post is even more sought after and powerful-because one must approach the DG only through the Director and the ITOs rule the roost. That is because he and his staff is the gateway to the higher ups. Plain and simple message for non-influential and not-affluent charitable societies is that, if they want income tax exemption, they must pay not only for initial exemption but at exponential rate at each time of renewal. Naturally the rates are higher at higher levels keeping status in view. In India, charity is business for big business. So, for the hapless charitable organisations without foreign money power and domestic political influence cannot stay-let the poor people die of hunger, lack of health care facilities, clean drinking water, etc.

    Compare this with the “international” charities-they have so much clout that they get permanent tax exemption at all levels. They are permanent recipients of foreign donations without paying any money in the concerned ministry. In Chennai, a lady (Christian) running a school for years had applied for this registration which is given by7 the Home ministry. An IAS officer flew down from Delhi and contacted the lady asking her to meet him at his “5-star hotel” late in the night to “discuss” the matter-and could not visit the school! The lady valiantly refused-her school has never received the registration.

    We must be proud of our indigenous culture.

  8. Nisban says:

    It is learnt that many eligible projects/schemes of truly social service-oriented organisations are pending for approval for 3-4 years due to non-availability of time of the top bureaucrats comprising the high-powered commiotte and, also, due to the “prohibitive cost” of obtaining the approvals. And, this is a country where, in the remote corners throughout the length and breadth of India, there is indeed no presence of the government machinery! The poor people living in these areas are not even aware of the benefits of their enviable status of “BPL”-in fact, they are actually “below-BOL”! So, after the cuts for institutionalised (and tacitly legalised) system of corruption in India, whatever remains goes to the political power groups-controlled areas neare urban centres. These areas are served entirely by the societies/organisations who depend on public contributions, not from foreign religious bodies, but from most ordinary nameless nobodies. And their service cover food, health-care, education, etc.

    How many IAS (and State service people)and other officers visit these places in their entire career, excepting for “unwinding” their bodies?

    And, imagine the case of a society running a school in the poorest and filthiest slum across the Yamuna in Delhi. Their application for income tax exemption was rejected for their failure “to prove” that the society has been running a school. Because, the ITO would not take the trouble of visiting a slum and, mainly because, the society could not garner 25,000/- demanded as bribe by the ITO.

    Ours indeed is a welfare society.

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