CBDT approval to Santhigiri Ashram for Scientific Research under Income Tax Act, 2025

The Central Board of Direct Taxes (CBDT) has issued Notification No. 131 of 2026-Income Tax dated 28th September, 2026 granting approval to Santhigiri Ashram, Thiruvananthapuram for the purposes of Scientific Research under the Income-tax framework. This approval is specifically under the category of University, college or other institution as contemplated in section 45(3)(a)(i) of the Income-tax Act, 2025, read with section 45(4)(b) and rules 32 and 34 of the Income-tax Rules, 2026.

The notification, issued as S.O. 5334(E) by the Ministry of Finance, Department of Revenue (CBDT), lays down the scope, conditions and compliance obligations attached to this recognition and specifies its effective period for relevant tax years.

Statutory provisions invoked

The approval to Santhigiri Ashram has been conferred:

  • Under the Act

    • section 45(3)(a)(i) – which provides deduction-related benefits for donations made to approved institutions engaged in Scientific Research, falling under the category of University, college or other institution.
    • section 45(4)(b) – which empowers the Central Government to notify and approve such institutions for the purposes of section 45(3)(a)(i).

  • Under the Rules

    • rule 32 of the Income-tax Rules, 2026 – dealing with procedural aspects concerning approval and recognition for Scientific Research.
    • rule 34 of the Income-tax Rules, 2026 – specifying conditions and compliance norms for institutions so approved, including maintenance of records, monitoring of utilisation of donations and adherence to prescribed formats and timelines.

The notification explicitly records that the Central Government, in exercise of the powers under section 45(4)(b) of the Income-tax Act, 2025, approves Santhigiri Ashram, Thiruvananthapuram (PAN: AABTS9123P) as an eligible institution for Scientific Research purposes.

Category of approved institution

Santhigiri Ashram is notified in the category of:

  • “University, college or other institution” for the purposes of section 45(3)(a)(i).

This classification is material for assessees intending to claim deduction for eligible donations made to the Ashram in respect of Scientific Research, subject to fulfilment of other conditions under the Income-tax Act, 2025 and the Income-tax Rules, 2026.

Period for which the notification is effective

The CBDT notification clearly stipulates the applicability window:

  • The approval is valid for the tax years 2026-2027 to 2030-2031.

Accordingly:

  • Donations made to Santhigiri Ashram during the above tax years, and meeting the prescribed statutory and procedural conditions, may qualify for deduction in the hands of the assessee under section 45(3)(a)(i), subject to production of the required documentation such as Form No. 16 issued by the Ashram and compliance with other requirements.

Note: The continued validity of the notification across these years is contingent upon satisfaction of specific conditions mentioned in the notification, particularly in respect of its recognition as a Scientific and Industrial Research Organization (SIRO).

Key conditions attached to the approval

The notification makes the approval conditional and not absolute. The primary conditions mentioned are as follows:

1. Mandatory continuation of SIRO status