purview of the FCR Act and even the FCRA Rules,
2011 stipulates that the grant has to be spent for the
purpose for which ... term 'foreign source'
as defined in Section 2(h) of FCRA, in view of Notification No.S.O.1014(E)
dated 13.11.2020 issued
foreign contributions received by the assessee have
been shown differently in FCRA audited accounts and
annual financial statements. Whereas, the assessee failed to
explain ... difference in the figures of foreign contribution as per the FCRA
Account in Form FC-4 and as declared in the income and
expenditure account
assessee by ignoring the fact that short-
term loan/advance from FCRA Account is a violation
2
ITA.No.1248/Del./2016 Care India Solutions ... Sustainable Development, New Delhi.
of provision of FCRA Guidelines.
2. On the facts and in the circumstances of the case
that in its
application for registration dated 30th June, 2011 under the FCRA, the
petitioner set out its main activities as "To promote high ... fall within the prohibited activities
stipulated under Section 3 of the FCRA.
He further states that the books of accounts of the Petitioner were
considered
documentary evidence as regards to Grants received.
h. Donation received under FCRA longwith relevant details such as copy of
the return for
i. FCRA
regarding the non
compliance of the provisions of FCRA is not applicable, as a sum of
Rs.9,410/- received by the appellant from World ... does not come
under the purview of FCRA."
18. Here again, before us, the department has not been able to refute the
findings recorded
sponsored by foreign donors. This is required to be maintained for
FCRA (Foreign Contribution Regulation Act ). Similarly, there is no
issue for maintaining separate accounts
have to inform you that we have not registered under FCRA ACT.
8. We have to inform you that we have not registered under NITI
colleges
or for general work of the society A perusal of the FCRA returns of the assessee
also show that almost of the money received ... from foreign contributors has been
declared before FCRA authorities as being used for construction and maintenance
of schools/colleges. Furthermore, it is observed from
assessee by
ignoring the fact that assessee is neither
registered under FCRA nor permission been
taken from RBI for receiving foreign funds into
the Society
