Socio Research & Reform Foundation

Dear Sir/Madam,

I got your contact information from your website and have a quick question.

• Can a NRI be on the executive committee of a non-profit organization which is applying for FCRA renewal? This NRI still holds a valid Indian passport, Aadhar card etc.

Thank you so much in advance for your advice.

Best regards,

Seshu

Hope this email finds you well and in good health !

I want to understand the following:

We have 12A registered entity that does not plan to apply for upcoming renewal in 2025-26 and continue to file ITR as AOP. 

What are the implications for its accumulated unrestricted funds and building property. Will the IT department charge tax or penalize in any way?

Please Help

Thanks and Regards

Amrut Mistry
IBTADA

Dear Sir,

Recently whilst doing financial review of a foundation I came across the following:

Organisations legal documents such as 12 AA Registration, Society registration document, PAN, and all other documents were in the name of XYZ foundation. Organisation is filing IT and FC return in the name of XYZ foundation

However in the FC renewal registration document the following is mentioned :

The chief Functionary
ABC Hospital funded and managed by XYZ foundation . FC bank account is opened in the name of ABC Hospital and the account number mentioned in the FC bank account is same to what is mentioned in the FC renewal registration document.. Organisation is filing FC returns in the name of : ABC Hospital funded and managed by XYZ foundation

Would like to know
1) Can we go ahead and do partnership with the organisation
2) if answer to the above question is yes- then funds to be released in the name of ABC hospital as bank account is opened in that name whereas entity is registered in the name of XYZ foundation

Please suggest way forward

Thanks
Ratish

AY 2023-24
In case your NPO has still not filed Audit Report in Form 10B/10BB for AY 2023-24 (i.e. FY 2022-23), which was required to be filed by 31-3-2024, can breathe easy and file the same by 10^th November 2024. CBDT has come out with a notification extending the date. You can access the notification by clicking here, It seems that this is applicable to all those, who have not filed the Audit Report or filed in the wrong format, and are required to file the same in correct format.

Choose Correct Form
A number of NPOs made mistake in choosing the correct Form. Please re-check, and if incorrect Form has been filed, you can still file the correct Form.

Form 10B to be filed if anyone of the following conditions is satisfied:

• NPO’s Total income during the PY (without giving effect to S.10(23C), S.11 or S.12) exceeds Rs 5 crores.
• If NPO has received any foreign contribution during the PY.
• If the NPO has applied any part of the income outside India during the PY.

For all other cases latest Form No.10BB should be used.

For more details, please refer to Rule 16CC / Rule 17B of IT Rules.

AY 2024-25
It may be noted that for AY 2024-25 (i.e. FY 2023-24), the date for filing these documents was 30^th September 2024. Hope the same has been complied with.

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

As per amendments made last year, NPOs are required to submit Form 9A (for application of funds during next year) and Form 10 (for accumulation of funds for application in future) sixty (60) days prior to the date of filing the return.

Last year, after several representations were made to the Finance Ministry, regarding difficulties in following these timelines, the Ministry had come out with a Circular 6/2023 dt 24-5-2023, which stated that ‘the accumulation / deemed application shall not be denied to a Trust as long as the statement of accumulation / deemed application is furnished on or before the due date of furnishing the return as provided in sub-section (1) of section 139 of the Act.’

It is presumed that this circular will be applicable this year too.

However, all those NPOs who wish to play safe, please ensure that these Forms are filed before 31 August. But we sincerely hope that the above circular was not meant only for last Assessment Year, but is applicable to the provision for all times to come, until it is specifically amended.

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

We are happy to inform you that FCRA department has extended the validity of FCRA certificates till 30-Sep-2024. This is applicable to all those NGOs whose FCRA had been earlier extended till 30-Jun-24 vide notification dated 28-Mar-2024 and their FCRA renewal application was pending with the FCRA Dept.

In case renewal application is refused, then the validity of the certificate shall be deemed to have expired on the date of refusal of application of renewal. In such a situation organization would not be eligible to either receive or utilize FCRA funds after such date.

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

Dear Team,

We are a Society, registered under Societies Registration Act, 1860 as a not-for-profit organisation.

Can we get registration under ‘Trademark’ for a specific logo ?

Regards

Prabhat Kumar

Validity of FCRA registration has been extended till 30-Jun-2024. Thus all those NGOs whose FCRA had been earlier extended till 31-Mar-24 because their renewal application was pending with the FCRA Dept.

Also in case an NGO’s FCRA expires by 30^th June 2024 and they have applied for FCRA renewal before expiry of 5 year period from the date of previous FCRA registration, then their FCRA will also be extended to 30^th June 2024.

In case renewal application is refused then the validity of the certificate shall be deemed to have expired on the date of refusal of application of renewal. In such a situation organization would not be eligible to either receive or utilize FCRA funds after such date.
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Socio Research & Reform Foundation (NGO)                       
512 A, Deepshikha, 8 Rajendra Place,
New Delhi – 110008

FCRA Helpdesk is now actively supporting to resolve FCRA related queries that NPOs face under following categories:

• Annual return FC 4 or Penalty related issues
• Awaited status of a current or a pending application
• FC3A Registration or FC3B Prior permission of FC2 Foreign Hospitality and related clarification issues
• FC3C Renewal or FC6A 6B 6C 6D 6E Change of details and related clarification issues
• Login issues or forgot user id or email id or password
• Others

Basically system allows you to generate a Enquiry Ticket. For this you need to follow following steps:

1. Register on https://helpdesk.fcraonline.gov.in, by providing your e-mail or mobile number (please note this registration is different from normal user id that you use for accessing FCRA Online Portal, particularly for filing various FC returns. 
2. Login using OTP.
3. After logging in on the website, update your profile by entering some mandatory fields like (Name, Mobile number or email id, whichever is not available on your profile). You will need to verify once again by entering second OTP.
4. After this you can enter your complaint in the allotted field.
5. After successful registration of your enquiry, a unique Ticket No. is generated, which you can follow to have the query resolved.

In case you face any difficulties, write a mail at “support-fcra@gov.in” or through telephone number 011-23077501 and 011-23077505.

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

We are a FCRA registered non-religious Society. We have received certain non-restricted foreign grants, which we want to utilise for acquiring immovable property for the purpose of Society activity. However, some of its portion will be let out and will generate rental income.

My query is whether the rent received will be treated in the nature of Commercial receipts or FCRA receipts in the Society’s financials.

Kindly enlighten.

Thanking You Deepak Tayal