CBDT Grants Section 35 Approval to Shree Hari Arogyam Foundation for Scientific Research

F.No. PCCIT(E)/Notification u/s 35(1)(iia)/2026/264

Government of India
Ministry of Finance
Central Board of Direct Taxes
Pr. Chief Commissioner of Income Tax (Exemptions)

Order under clause (iia) of sub-section (1) of section 35 of the Income Tax Act, 1961 read with Rule 5F of the Income Tax Rules, 1962

In exercise of the powers conferred by clause (iia) of sub-section (1) of section 35 of the Income Tax Act, 1961, read with Rule 5F of the Income Tax Rules, 1962, the Pr. Chief Commissioner of Income Tax (Exemptions), Delhi hereby accords approval to the company M/s Shree Hari Arogyam Foundation (PAN: ABGCS1785A), having registered office at Sector 3, Gandhinagar Sector 23, S.O. Gandhinagar, Gujarat, India – 382024, for “Scientific Research” for the purpose of the said clause.

NOTIFICATION No. 06/2026

Dated: 12th May, 2026

This Notification shall be applicable for five Assessment Years from AY 2026-27 to AY 2030-31.

Explanatory Memorandum

It is certified that no person is being adversely affected by granting retrospective effect to this notification.

1. PPS to the Chairman and Members, CBDT, North Block, New Delhi.
2. All Pr. Chief Commissioners/Director Generals of Income Tax – with a request to circulate amongst all officers in their regions/charges.
3. JS (TPL)-I & II / Media Co-ordinator and Official Spokesperson of CBDT.
4. DIT (UT) / DIT (Audit) / DIT (Vig.) / ADG (System) 1,2,3,4,5 / CIT (ITBA) / CIT (CPC), Bengaluru / CIT (CPC-TDS), Ghaziabad.
5. ADG (PR, PP & OL) with a request for advertisement campaign for the Notification.
6. Commissioner of Income Tax (Exemptions), Ahmedabad.
7. TPL and ITA Divisions of CBDT.
8. The Institute of Chartered Accountants of India, IP Estate, New Delhi.
9. Web Manager, incometaxindia.gov.in for hosting on the website.
10. Database Cell for uploading on www.irsofficersonline.gov.in and the DG Systems Corner.
11. ITBA Publisher for uploading on ITBA Website.

(Pallavi Agarwal)
Income Tax Officer (Hqrs.) (Exemption)-1
O/o the Pr. CCIT (Exemptions), New Delhi

Aayakar Bhawan, E-2 Block,
Dr. S. P. Mukherjee Civic Centre,
New Delhi – 110002.