Socio Research & Reform Foundation

Last Date for applying for Re-registration of 12A & 80G

First of all anyone who havestill not applied for re-registration under S.12A & S.80G must apply by 30^th September 2023. If you have not done so, please apply within the deadline.

Provisional to be treated as Registration / Approval

Of course, in most cases people have not only applied but received registration both under S.12A & S.80G for 5 years. However, the Dept. while issuing re-registration ordersin Form 10AC included the words ‘Provisional’ in the order. This caused a lot of confusion, as many persons mistook it that they need to reapply for registration. That is not the case.

CBDT has issued a clarification in this regard vide Circular No. 11 of 2022 dt 3-6-2022. The clarification acknowledges the error it states

(ii) where due to technical glitches, Form No. 10AC has been issued during FY 2021-2022 with the heading “Order for provisional registration” or “Order for provisionalapproval” instead of “Order for registration” or “Order for approval”, then all suchForm No. 10AC shall be considered as an “Order for registration or approval”

So, in case your Form 10AC has words Provisional, but if it is for 5 years, need not worry. Get the above circular from the link above for any future reference.

However, in case any organisation is yet to apply for re-registration, please do immediately 30^th September’23 is the last date.

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

MHA has amended the Foreign Contribution Regulation Rules, 2011 through a notification issued on 22^nd September 2023. Through this notification MHA has revised the FCRA Annual Return (Form-FC4). Currently details of purchase of fresh assets purchased are required to be provided para 3b.

Now the new paras 3ba & 3bb in the Form of Tables have been added.

Table under 3ba requires that movable assets procured (like: computers, furniture, office equipment, vehicles, etc) are now to be disclosed giving following details:

• Description
• Value of movable assets at the beginning of the year
• Value of assets acquired during the year
• Value of assets disposed of during the year
• Value at the end of the year (should match with the Balance Sheet)

From above it does appear that one need not give details of individual assets, but only category-wise details of assets that have been capitalized during the year.

Table under 3bb requires that immovable assets acquired as at year end be disclosed under this Table.

In both cases, details of assets as at year end has to be provided, that means in case of immovable property each property has to be mentioned, which for movable assets category-wise details of assets brought-forward as well as acquired and disposed during the year have to be provided.

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

A Relief, even if a temporary one, to all those who are waiting for their FCRA renewal.

FCRA authorities have extended again extended the validity of existing FCRA registration certificates upto 31^st March 2024.

This is applicable to all those who have applied for FCRA renewal before expiry of 5 year period from the date of previous FCRA registration. 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 organisation 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 Sir/Madam,

I am Noel Sushant Gole from Belagavi Karnataka. I would like to thank you for your website and your blog and they are very helpful. I would need a few queries to be answered by you if you do not mind.

If a Educational institution created partly out of FCRA Donations and partly put of donations from CSR funds of companies, then the income generated out of the said Educational Institution is to be treated as Foreign Source in entirely or is it to be taken proportionately as foreign source Other income?

Do the trustees need to file return under Lokpal as of 2023, The last post I saw in your website was of a 2016 post.

The school general running account needs to be reported as utilization account or not?
If new school is opened out of the profits of the original school then does the new school also fall within FCRA and the new school income is to be treated as other income in FCRA

Regards,

Noel Sushant Gole
Belagavi, Karnataka.

Dear Members,‎

Last date for filing of Form 10BD approaching fast, tomorrow 30^th June 2023 is the last date.

We hope most of organisation have filed Form 10BD, if not yet filed, file your Form ‎‎10BD before the last date.‎

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

Form 10BD(Annual return for declaring S.80G receipts): As many of you would know that for FY 2022-23, Form 10BD for declaring donations received under S.80G is required to be submitted to the authorities by 31^st May 2023. There is some good news, timeline has now been extended to 30^th June 2023.

Form 10A/ 10AB (Application for provisional /renewal of registration under S.12A/80G): Earlier the last date for filing these applications were 30-09-2022 / 25-11-2022, as the case maybe. We are happy to report that these have now been extended to 30-09-2023. This is a great news for NGOs who have not applied earlier and were fearing orders under S.115TD (accretion of income). Such NGOs must utilize this last opportunity and immediately apply for renewal / provisional registration before the due date.

Form 9A / 10B (Furnishing option for Deemed application / Accumulation) As many of you would know that the govt has now advanced due date for filing of these applications by two months (i.e. 31^st August 2023), compared to earlier requirement of filing the same by the due date of filing the income tax return (31^st October). While the govt has not relaxed this date, however it has stated that in case these Forms are filed before the date of filing the return (i.e. 31^st October 2023), there will be no loss for claiming application / accumulation in the NGO’s Income Tax return.

(click here for circular)

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

Dear Members,

Can you please let me know 

1. if it is permissible to receive money from a foreign source towards the payment of school fees (of a semi orphan) considering the fact that the recipient school does not have FCRA.

2. what is the recourse when funds received almost 80 days ago are not being released in Delhi. All our paper work etc., is in place. The fund was not sent back either but just kept on hold.

Thanks and regards.

Oliver Rayi 

SRRF is happy to inform all SRRF Dialogue members, particularly who have been anxiously waiting for their FCRA renewal, that FCRA Dept has extended the validity of existing FCRA registration certificates upto 30-09-2023. This is applicable to all those who have applied for FCRA renewal before expiry of 5 year period from the date of previous FCRA registration. For example if your registration was issued effective 1-11-2016, then if you have applied for renewal before 31-10-2021, then validity of your FCRA registration has been extended to 30th September 2023. For copy of Notice please click here for detailed circular

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

As many of you would know that from current FY (FY22-23 ~AY 23-24) NPOs will be allowed application under S.11 on payment basis, i.e., any payment not made, and accounted as liability will not be allowed as application.

Therefore it is to remind everyone associated with an NPO, please ensure that you make the payment before 31^st March for any expenditure that you want to be considered for Application for current year. This will be doubly important in those cases, where the NPO has undertaken accumulation, which has to be applied within this Financial Year being the last year of accumulation. Please ensure you have made a payment for the same before 31^st March.

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