Category Archives: FCRA, TAX, LEGAL

Foreign Contribution Regulation Act

Guidance Note on filing of FCRA Annual Return (FC-4)

Many of SRRF Dialogue members would be involved in finalising their FC4 return. This year’s return has certain issues, which is creating a lot of confusion, amongst most NPOs. SRRF Dialogue is posting a para-wise Guidance to help members fill … Continue reading

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Show Cause Notice under Section 14(1) (e) of FCRA 2010

FCRA Dept has started issuing show-cause notices to registered entities, which have not received FCRA funds in last three years (FY 2021-22 to 2023-24). A sample copy of the Notice issued can be seen here. The Show cause Notice is … Continue reading

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Delhi HC rejects ‘one line refusal’ of FCRA Dept

Indian Social Action Forum vs Union of India.[1] [WP(C) 10199/2016&CM APPL. 37992/2021 – Delhi HC: Order dt 24-07-2025) Delhi HC (Justice NitinWasudeo Sambre & Justice Anish Dayal) decided in favour of appellant NGO – INSAF, whose FCRA renewal registration application … Continue reading

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SC backs Madras HC decision of restoring FCRA Renewal

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

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Madras HC quashes refusal to Renew FCRA due to transfer to sister concern

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

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Which account funds to be deposited on sale of FCRA Property

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

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Renewal of 12A and 80G Registration

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

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Major Changes for charitable organisations – ITR-7

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

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Deadline for filing Form 49C extended

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

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Recent Amendments in FCRA Forms (Notification GSR 342E dt 26-05-2025)

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

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