CBDT approval to Santhigiri Ashram for research in social science or statistical research: conditions, forms and compliance timeline

The Central Board of Direct Taxes has issued Notification No. 128 of 2026-Income Tax, dated 28th September, 2026, granting approval to Santhigiri Ashram, Thiruvananthapuram (PAN: AABTS9123P) as an eligible institution for Research in Social Science or Statistical Research. This recognition is provided under the category of university, college or other institution for specified purposes of the Income-tax Act, 2025 and the Income-tax Rules, 2026.

This notification is of particular relevance to:

  • Santhigiri Ashram as an approved research institution
  • Donor assessees seeking deduction or recognition for eligible research donations
  • Tax and compliance professionals managing institutional obligations under section 45(3)(a)(ii) and section 45(4)(b)

The approval is subject to detailed conditions and ongoing compliance requirements under rules 31, 32 and 34 of the Income-tax Rules, 2026, including statements to be filed and certificates to be issued to donors.

Statutory basis

The notification is issued:

  • Under: section 45(4)(b) of the Income-tax Act, 2025
  • For the purposes of: section 45(3)(a)(ii) of the same Act
  • Read with: rules 32 and 34 of the Income-tax Rules, 2026

The Central Government, acting through the Central Board of Direct Taxes, has formally approved Santhigiri Ashram, Thiruvananthapuram (PAN: AABTS9123P) as an institution eligible for research in social science or statistical research under the specified category.

Scope of the recognition

The approval covers:

  • Activity: Research in Social Science or Statistical Research
  • Category: “University, college or other institution” as referred in the notification
  • Legal reference: For the limited purposes of section 45(3)(a)(ii) and the related rules (rule 32 and rule 34)

This means that donations made for such specified research activities to Santhigiri Ashram, during the specified tax years and subject to conditions, can be treated in accordance with the provisions governing research institutions under the Income-tax Act, 2025.

Period of validity of the notification

The notification explicitly prescribes the effective period for which the approval is valid:

  • Applicable tax years: From Tax Year 2026-2027
  • Up to and including: Tax Year 2030-2031

During these tax years, provided the conditions are fully complied with, Santhigiri Ashram will be regarded as an approved institution for the purposes set out in the notification. After Tax Year 2030-2031, fresh approval or extension (if any) would need to be separately notified.

Note: The approval is not open-ended. It is strictly tied to the tax years mentioned in the notification.

Key conditions attached to the approval

The notification does not confer unconditional recognition. Instead, it clearly specifies that the approval remains subject to certain mandatory conditions.

Condition A: Continued SIRO status

Condition (A) of the notification requires that:

  • Santhigiri Ashram, Thiruvananthapuram must continue to be approved as a Scientific and Industrial Research Organization (SIRO)
  • This approval must be from the Department of Scientific and Industrial Research, Government of India
  • The SIRO status must be active for each of the Tax Years for which this notification is effective