Socio Research & Reform Foundation

Greetings !

Is there any format issued by Income Tax or any government department for issuing 80G donation receipt. The receipt an NGO issues when a donation is received. Any particular format and what all details of donor and NGO should there.

Vikram Kanwar
Director
Human Hope Foundation

विषय :- क्या पुराने पैन कार्ड नंबर का रेकॉर्ड / नए पेन कार्ड पर शिफ्ट होगा ?

सोसाइटी का पेन कार्ड फर्म केटगरी में था जिसके चलते 12A OR 80G का रेनुवल नहीं हो रहा था उसका फ्रॉम 10a समिट नहीं हो रह था /

जिसके चलते अनेक विभागों से पत्र व्यवहार किया तब जाकर jdit सिस्टम ने एक पत्र में जानकरी दी की पैन की केटेगरी बदली नहीं जा सकती / और आप को नए पैन नुम्बर सही केटेगिरी में प्राप्त करना चाहिए और फिर नए पैन को चालू रखो और पुराने पैन को बंद कर दो ( SURRENDERED ) कर दो अपने पास अन्य कोई रस्ता नहीं है तो ऐसाही किया

परन्तु क्या पुराने पैन कार्ड का डाटा OR RECORED / नए पैन कार्ड नंबर पर SHIFTING होगा या नहीं ये जानकारी किसी के पास नहीं है

जब nsdl से नए पैन कार्ड के मधियम से पुराने पैन को SURRENDERED किया गया /

तो किसी का कहना है एस तरह PAN SURRENDERED करने से पुराना PAN CARD का RECORED और DATA NEW PAN NO से SHIFTING हो जाता है कुछ समय बाद

और किसी का कहना है एस प्रकार कुछ नहीं होता अब नया पेन कार्ड है सभी कुछ नए सिरे से करो

12A और 80 G भी नए सिरे से फ्रेश अप्लाई करो / रेनुवल न करो

विभाग का कहना है ये यूनिक केस है हमे जानकारी नहीं है / आप हाय कोर्ट चले जाओ शायद वह जानकारी और आप को अधिकार सही जानकारी देने उचित सहयोग कर सके

उचित मार्गदर्शन करे

मधुसूदन दुबे

We are happy to inform you all that Ministry of Home Affairs re-extended the validity of registration certificates whose registration expiring / expired during the period between 29^th September 2020 and 31^st December 2021 (Notice: No. II/21022/23(22)/2020-FCRA-II, Dated 30^th September 2021).

The new date for all the organizations whose validity of registration falls between above period will be 31^st December 2021. (click here for FCRA Notification)

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Socio Research & Reform Foundation (NPO)                       
512 A, Deepshikha, 8 Rajendra Place,
New Delhi – 110008

Dear Sir

We had applied for the Renewal of FCRA registration on 7th May.  So far there is no update. Validity is ending in Oct.   What are the experiences of other NGOs in this regard?
What we should do?
How can I get an update?

Thanks & Regards

Rajesh Kumar
Chief Executive Officer

संस्था/सोसायटी आयकर अधिनियम 1961 की धारा 12A , 80G और FCRA-Act  के अंतर्गत पंजीकृत सोसायटी है ।
जिसका PAN No  AAQFA9119C

सोसायटी अपने  PAN Status जोकि Firm दिखता है उसमे सुधार करवाना चाहती है

जानकारी और विषय समझ की अज्ञानता के चले PAN Card बनवाने वाले ने सोसायटी के पंजीयन प्रमाण पत्र (Registration Certificate और By- Laws Of Society With Internal Rules/Regulations) देखते और जमा करते हुए भी PAN Status – Firm में टिक कर दिया होगा – जिसके चलते पैन कार्ड फर्म दिखता है /

विभाग ने भी एस विषय पर किसी प्रकार की पैन अप्रूवल दे ते  समय न आपति ली / न बाद में जानकारी दी / और सस्था के पदाधिकारियों को भी इस विषय में जानकारी नहीं थी /

बाद में  इसी समिति के PAN No  AAQFA9119C के अंतर्गत आयकर अधिनियम 1961 की धारा 12A , 80G के अंतर्गत पंजीयन प्राप्त हुए  ! 

अब 10A  फ्राम नहीं भर पा रहे है वह  ऑनलाइन जमा नहीं हो पा रहा है 

मार्गदर्शन करे 

मधुसूदन दुबे 

A news item is doing roads on the internet that 10 international donors have been further put on Watchlist of FCRA Dept. The names includes

• Children’s Investment Fund
• European Climate Foundation
• The Freedom Fund
• Humanity United
• Lauders (Laudes ?) Foundation
• Legatum Fund
• Minderoo
• Omidyar Network India (a US based entity)
• Stardust
• Walk Free Foundation

Apparently these names are based on certain notification / circular (? Not clear) issued by RBI. It may be noted that in 2018 CIC had allowed a RTI activist to receive an official list of such organizations. However RBI appealed against this decision of CIC in Mumbai High Court on the ground that information that it receives from Ministry of Home is confidential and sensitive and cannot be shared on a public domain.

Thus the names in such a list, if any, at present are subject to speculation, particularly since even the donors are not intimated about such prior permission requirement, so NGOs will only come to know of such restriction, when SBI refuses to credit such funds in their FCRA bank account.

Credit: AccountAid.net

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Socio Research & Reform Foundation (NPO)                       
512 A, Deepshikha, 8 Rajendra Place,
New Delhi – 110008

Dear Sir,

We have a registration under the FCRA Act. We want to close an existing one utilisation bank account. Is it necessary to take any prior permission from the FCRA Department of the MHA? Or is it necessary to intimate the FCRA department about the closure of the utilisation bank account? If yes. In the FCRA website there is no form for the closing of utilisation bank accounts?What is the form to be filled? 
—
Thanks & Regards,

B Satheeshkumar

Dear Sir/Madam

One of our client running charitable society having FCRA registration want to appoint collecting agent in foreign country for receipt of foreign donation.Agent will collect the amount in his account in foreign country and deposit the amount in Indian FCRA account of society giving list to the society with name and passport no of donee. Society will issue receipts to the respective donees.Is this legally possible and is there any RBI/FEMA violation by doing so?

CA Arvinder Pal Singh

IMPORTANT JUDGEMENT PRONOUNCED TODAY in HC of Delhi in W.P.(C) ‎‎6031/2021 & CM APPL. 19077/2021, CM APPL. ‎19078/2021 on 01.07.2021‎

As per Section 12 of the FCR (Amendment) Act, 2020 amended Section 17 of the ‎FCRA and, by virtue of said amendment, foreign contribution can be received only in a branch of the State Bank of India (SBI) ‎located at New Delhi, to be specified by notification by the Central Government.‎

In tandem with this amendment, para 7(a) of the FC-4 Form(which has to be ‎submitted online), too, accepts the entry only if the account is in the SBI, New Delhi Main Branch, 11, Sansad Marg, New Delhi -11001 ‎which was, vide notification no. 3479(E), dated 7th October, 2020, prescribed as ‎the bank in which the FCR account is to be opened.‎

The petitioners submit that this has resulted in a peculiar situation in which, ‎though 31st March, 2020 would be the relevant date for filing of the return for the year 2019-2020, the requirement of the account ‎under the FCRA/FCR Rules being in the SBI, New Delhi was introduced only in ‎September, 2020 and the bank was notified only on ‎7th October, 2020. Prior thereto, the petition asserts that there was no ‎requirement of the FCR account being in SBI.‎

The petitioners’ accounts wherein foreign contributions were received were not in ‎the SBI, previously. As a result, the petitioners submit that it has become impossible for them to submit
the return under FC-4 Form for the year 2019-2020.‎

JUDGEMENT ::‎
The citizen cannot be penalised for a discrepancy in the form prescribed by the ‎respondent which has resulted in the form being unable to be submitted even in ‎the case of a law abiding citizen.‎

In view thereof, till the next date of hearing, the respondent is restrained from ‎taking any coercive action against the petitioner for failure to file the requisite return under the FC-4 Form before 30th June, 2021.‎

In case the respondent comes up with a solution to the impasse, it is at liberty to ‎move the court by way of an appropriate application so that a quietus can be can be ‎achieved to the dispute.‎

Oliver Rayi

One of our NGO has received new bank account details of SBI New Delhi after 01-07-2021 so they could not file form no. FC-4 upto 30-06-2021. Now at the time of filing the form FC-4 system asks for a penalty of Rs. 1,00,000/-or 5 % of Foreign Contributions received whichever is higher. It may be noted that it was mandatory to mention new bank details in FC-4.

Kindly advise in this regard.

Regards

Thanks