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Kerala High Court

Divine Trust vs Union Of India on 29 July, 2025

Author: N.Nagaresh

Bench: N.Nagaresh

                                               2025:KER:56324

         IN THE HIGH COURT OF KERALA AT ERNAKULAM

                            PRESENT

              THE HONOURABLE MR.JUSTICE N.NAGARESH

   TUESDAY, THE 29TH DAY OF JULY 2025 / 7TH SRAVANA, 1947

                    WP(C) NO. 27601 OF 2025

PETITIONER:

         DIVINE TRUST,
         DIVINE RETREAT CENTRE,
         MURINGOOR P.O,
         CHALAKUDY,
         TRICHUR,
         KERALA,
         REPRESENTED BY ITS CHIEF FUNCTIONARY,
         CHAIRMAN,
         FR. MATHEW THADATH,
         PIN - 680316

         BY ADVS.
         SMT.MARIYA RAJAN
         SRI.SHINU J.PILLAI
         SMT.S.SUJA
         SMT.ANN MARIYA JOHN
         SHRI.FELIX SAMSON VARGHESE



RESPONDENTS:

    1    UNION OF INDIA,
         MINISTRY OF HOME AFFAIRS,
         NORTH BLOCK,
         NEW DELHI,
         REPRESENTED BY ITS SECRETARY,
         PIN - 110001

    2    UNDER SECRETARY,
         MINISTRY OF HOME AFFAIRS,
         FOREIGNERS DIVISION, 1ST FLOOR,
         HALL NO.1,
                                               2025:KER:56324
W.P.(C) No.27601/2025
                             :2:

           OPEN GALLERY MAJOR DHYAN CHAND NATIONAL STADIUM,
           INDIA GATE CIRCLE,
           NEW DELHI,
           PIN - 110002

           BY ADV.
           SMT.O.M.SHALINA, DEPUTY SOLICITOR GENERAL OF
           INDIA.

     THIS WRIT PETITION      (CIVIL) HAVING COME UP       FOR
ADMISSION ON 29.07.2025,     THE COURT ON THE SAME        DAY
DELIVERED THE FOLLOWING:
                                                         2025:KER:56324
W.P.(C) No.27601/2025
                                :3:




                           JUDGMENT

Dated this the 29th day of July, 2025 The petitioner is a Trust registered in the year 1990 with the objective of religious and charitable activities such as moral retreats, preaching and de-addiction from alcohol, drugs. The benefits of Trust is open to all irrespective of any classifications. The corpus required for the Trust is gathered from the donations and voluntary contributions both from India and abroad. In order to receive contributions from abroad, the petitioner had been procured FCRA registration in the year 2004.

2. The petitioner regularly filed all the Returns every year as mandated by the provisions of statute. Since the petitioner's activities are in accordance with the provisions of Foreign Contribution Regulation Act, the registration has been renewed subsequently at regular intervals.

2025:KER:56324 W.P.(C) No.27601/2025 :4:

3. The petitioner submitted Ext.P7 application for renewal on 27.10.2021 before the 2nd respondent. Ext.P7 is rejected by Ext.P8 communication after a period of three years in the year 2024. The Ext.P8 is issued only as mail communication without any reasoned order. Ext.P8 is issued in violation of mandatory stipulation of 90 days provided under Section 16 of the Foreign Contribution (Regulation) Act, 2010. Aggrieved by Ext.P8, the petitioner filed Ext.P9 Revision Petition before the 1st respondent as early as on 20.08.2024. Since the 1st respondent has not considered Ext.P9 and not issued renewal of registration, the petitioner has filed this writ petition under Article 226 of the Constitution of India.

4. I have heard the learned counsel for the petitioner and the learned Deputy Solicitor General of India representing the respondents.

5. The grievance of the petitioner is that Ext.P8 has been passed in an arbitrary and illegal manner. Section 16 2025:KER:56324 W.P.(C) No.27601/2025 :5: of the Foreign Contribution (Regulation) Act, 2010 provides that if the certificate is not renewed within a period of 90 days, it shall be communicated with reason. The reason for refusal has not been communicated to the petitioner.

6. The petitioner submits that the failure of the 2 nd respondent to communicate the refusal to renew the application within a reasonable time, is unjustified. Therefore, the petitioner should be permitted to operate the FCRA account.

7. Deputy Solicitor General of India entered appearance and resisted the writ petition. The Deputy Solicitor General controverted all the material allegations made by the petitioner in the writ petition.

8. After going through the pleadings in the writ petition, I find that the petitioner has preferred Ext.P9 statutory revision petition against the impugned order before the Secretary to the Government of India, Ministry of Home Affairs invoking Section 32 of the Foreign Contribution (Regulation) Act, 2025:KER:56324 W.P.(C) No.27601/2025 :6: 2010. As the petitioner has invoked a statutory remedy, it would be only just and proper that the competent revisional authority considers the revision petition and take a decision thereon.

The writ petition is accordingly disposed of directing the respondents to consider Ext.P9 revision petition and pass appropriate orders thereon within a period of three months.

Sd/-

N. NAGARESH JUDGE SR 2025:KER:56324 W.P.(C) No.27601/2025 :7: APPENDIX OF WP(C) 27601/2025 PETITIONER'S EXHIBITS:

Exhibit P1 TRUE COPY OF THE DEED OF TRUST DATED 26.12.1990.

Exhibit P2 TRUE COPY OF THE INTIMATION OF REGISTRATION DATED NIL.

Exhibit P3              TRUE COPY OF THE RENEWAL OF REGISTRATION
                        DATED   05.08.2016    UNDER    THE  FOREIGN

CONTRIBUTION (REGULATION) ACT, 2010. Exhibit P4 TRUE COPY OF THE ORDER OF REGISTRATION UNDER SECTION 12A OF THE INCOME TAX ACT DATED 19.10.2021.

Exhibit P5 TRUE COPY OF THE RETURN SUBMITTED BEFORE THE 2ND RESPONDENT FOR THE YEAR ENDING ON 31.03.2021.

Exhibit P6 TRUE COPY OF THE RETURN SUBMITTED BEFORE THE 2ND RESPONDENT FOR THE YEAR ENDING ON THE 31.03.2022.

Exhibit P7 TRUE COPY OF THE APPLICATION FOR RENEWAL DATED 27.10.2021 ALONG WITH THE PAYMENT RECEIPT OF RENEWAL FEE.

Exhibit P8 TRUE COPY OF THE G-MAIL COMMUNICATION OF INTIMATION UNDER FCRA DATED 05.07.2024.

Exhibit P9              TRUE COPY OF THE REVISION PETITION FILED
                        BEFORE    THE    1ST    RESPONDENT     DATED

21.08.2024 ALONG WITH PAYMENT RECEIPT.