Author Archives: SRRF

UNION OF INDIA Versus M/S SHARMA CENTRE FOR HERITAGE EDUCATION, SLP(C)No. 26284-26285/2025[1] We refer to Madras HC case that we reported only a few days back (https://blog.srr-foundation.org/?p=4788), where Justice N. Anand Venkatesh had decided in favour of appellant NGOs, whose … Continue reading →

Madras HC quashes refusal to Renew FCRA because funds were transferred from one sister NGO to another without any malafide Sharma Centre for Heritage Education & Ellen Sharma Memorial Trust vs Union of India &Anr.[1] [CMA No. 746 of 2022 … Continue reading →

Dear Members, Require your opinion: If a FCRA certificate holding Society-cum-Trust has obtained permission from the Charity Commissioner to sell its immovable property which was purchased 20 years back from its Foreign funds. Now, the authorized buyer which is a … Continue reading →

Most NPOs were granted their 12A and 80G registration certificate in the year 2021. ‎These certificates are valid for 5 years (in case of Regular or Final Registration) from the date of registration and renewal will in most cases will … Continue reading →

Recently CBDT has notified most of the ITRs, after making changes, including ITR-7. These changes were notified on 9-5-2025. Major changes are highlighted below: 1. NPOs need to disclose several new information earlier not asked for in their ITR 7 … Continue reading →

Foreign companies with Liaison offices, which till last year were required to file Form 49C within 60 days from year-end can now file the same in eight months from the year-end, i.e. by 30th November. This has been done vide … Continue reading →

This amendment has been brought to bring into rules (through Notification) various changes brought in by FCRA Dept through a Checklist brought in by FCRA Dept for submitting various documents at the time of applying for registration. Important ones are … Continue reading →

Dear Members, I believe by this time at least some of the FCRA registered organisations would have started filing their FC-4 return for FY 2024-25. When I tried to file the return of an organisation, I found some difficulties in … Continue reading →

Govt has brought out new Income Tax Bill 2025 to replace Income Tax Act 1961. While the overall Bill has a large number of provisions, SRRF has made a summary of impact of changes proposed in the new Bill for … Continue reading →

Dear Sir/Madam, I am writing here to get some clarity on FCRA funds. One society is having 2 FCRA bank accounts one utilization account in PNB(This was the old receipt and utilization account) which is currently the deemed utilization account. … Continue reading →