Author Archives: SRRF

Registration Documents Under Indian Trusts Act

Posted on April 10, 2015 by SRRF

Hello, My name is Uma and I am writing on behalf of an educational NGO based in Chennai. We have been operational since 2007 and we are providing Montessori education to the under priviledged children by adopting the local balwadis. … Continue reading →

Posted in FCRA, TAX, LEGAL | 10 Comments

Does the allocated fund to CSR lapses in case the organization could not spend in the year.

Posted on April 9, 2015 by SRRF

Dear Members, Does the allocated fund to CSR lapses in case the organization could not spend in the year. If no than, can it be used for next year. Under which Government order this is clarified? Looking forward to your … Continue reading →

Posted in CSR | 1 Comment

Change of more than 50% Board Members

Posted on April 2, 2015 by SRRF

Dear Friends, Under the provisions of the FCRA 2010, any change in the Board members in excess of 50% shall be made with prior permission. This does not technically apply to organizations registered prior to 27th December 1996 as there … Continue reading →

Posted in FCRA, TAX, LEGAL | 8 Comments

Can Section -8 company further sub-grant to another NGO

Posted on April 1, 2015 by SRRF

Dear Members, An FCRA registered NGO gives a grant to a section 8 Company in India. Can the section 8 company further sub-grant funds to another international NGO for implementing program in India through a company? Thanks, Rajesh

Posted in FCRA, TAX, LEGAL | 8 Comments

A Trust whose objects include ‘international welfare’ cannot be denied S. 12A registration

Posted on March 26, 2015 by SRRF

In a decision by Income Tax Appellate Tribunal (ITAT), Mumbai it has been held that a Trust whose objects include ‘international welfare’ is a charitable entity and cannot be denied S.12A registration. DIT (E) who rejected the application for S.12A … Continue reading →

Posted in FCRA, TAX, LEGAL | Comments Off on A Trust whose objects include ‘international welfare’ cannot be denied S. 12A registration

Donation from NRI

Posted on March 21, 2015 by SRRF

Can any FCRA registered NGO receive donation from an individual/person who is working abroad having NRE account in India? If yes, what are the terms and conditions will apply to the NGO who will receive the donation and person who … Continue reading →

Posted in FCRA, TAX, LEGAL | 6 Comments

MHA cancels registration of 1142 NGOs

Posted on March 18, 2015 by SRRF

Ministry of Home Affairs has cancelled the FCRA registration of 1142 organizations from Andhra Pradesh undivided) vide a cancellation order dt. 3-3-2015. It has stated that these organisations have not filed their Annual Returns from 2009 to 2012. Among the … Continue reading →

Posted in FCRA, TAX, LEGAL | 9 Comments

Is there any restriction on amount of donation by an individual against 35 A/C

Posted on March 17, 2015 by SRRF

Dear Sir, I have a following query: any idividual can donate any amt under 35 AC but whether a businessman /partner/proprietor of a firm after taking 100% exemption upto his limit on investments like ppf etc can over & above … Continue reading →

Posted in FCRA, TAX, LEGAL | 8 Comments

Is 12 A compulsory for FCRA?

Posted on March 17, 2015 by SRRF

Dear Sir, I would like to know some facts and logic about IT One NGO having FCRA but they don’t have IT 12 AA registration. Shall they eligible to receive foreign funds. If so did they pay tax for the … Continue reading →

Posted in FCRA, TAX, LEGAL | 4 Comments

Improvement on Building should it be caplitalised?

Posted on March 13, 2015 by SRRF

Dear Friends, An NGO is operating from an rented premises and some expenditure is incurred on the improvement of the building by the NGO. The NGO treats this expenditure as an asset and reflects the same in the depreciation schedule. … Continue reading →

Posted in FCRA, TAX, LEGAL | 10 Comments