registration under
Section 12 of the Foreign Contribution (Regulation) Act, 2010 (hereafter
„FCRA‟) was rejected.
2. The petitioner was established in the year 1992 with ... petitioner submitted an online application to the respondent for
registration under the FCRA. The said application was rejected by the
impugned communicated dated
Home Affairs dated 02.01.2014 issued
to the assessee under FCRA rules.
2) On the facts and in the circumstances of the case ... assessee claimed that the transaction is covered under Clause 51 of
FCRA, 2010. This claim of the assessee was dismissed by the Assessing
Officer
bank account in which the above
sum was deposited was attached by FCRA authority. However, the AO
observed that even the bank account has been ... attached by FCRA authority does
not mean that the fund has not been received by assessee. Accordingly, AO
disallowed the said
consequential cancellation by the impugned
order is the violation of FCRA as the assessee
received foreign contribution which was
transferred to another trust ... dispute
that the assessee is duly authorized by the
competent authority under FCRA to receive the
foreign contribution / donation. The issue of
violation of FCRA
registered with Ministry of Home Affairs as charitable for seeking
permission under FCRA.
6. For that the ld. CIT(A) has erred in holding that ... registration with
Ministry of Home Affairs for FCRA makes the appellant trust in
existence for religious and charitable purposes and the income including
contribution
could not be treated as corpus donations since in the return of FCRA
the donations received had not been reflected in column 55 which required ... that the donations were corpus donations were infact not
available when the FCRA statement was filed and hence the A.O. held that
there
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
account of pending approval under Foreign Contribution
Regulation Act (in short "FCRA").
17. Briefly the facts relating to the issue, the AO vide ... Home Affairs, Government of
India under Foreign Contribution Regulation Act, 1976 (FCRA) for
permission to accept the foreign contributions received during the year in
respect
relevant details may be
furnished. The copy of the return for FCRA and the copy of specified bank
account may please be furnished.
viii. There
even
when the same were not reflected in the FCRA return of the
assessee?
of
3. Whether the ITAT, on the basis of facts
