Compliances under amended FCRA 2020 based on stage of renewal/registration application

Chart of compliances to be made under amended FCRA 2020 based on stage of renewal/registration application

Table of Compliance with amended FCRA 2020 and FCRR 2011.

All FCRA registered Associations/prospective applicants must meet various mandatory requirements arising out of the latest Amendments in FCRA 2010 and the FCRR 2011.

These requirements include, among others, the following three key compliances:

1. Get a Darpan ID from NITI Aayog portal

1.1 If renewal application already submitted

Such Associations are being given access to their applications to seed (if not already seeded) the Darpan ID from NITI Aayog’s Darpan Portal. They need to make entry of DARPAN ID in Form FC 3C at specified place in the portal, fcraonline.nic.in (The online system for this entry is already functional

1.2 If application for FCRA Registration or Prior Permission (PP) already submitted

Such Associations are being given access to their applications to seed (if not already seeded) the Darpan ID from NITI Aayog’s Darpan Portal. They need to make entry of DARPAN ID in Form FC 3A / FC 3B at specified place in the portal, fcraonline.nic.in (The online system for this entry is already functional)

1.3 If application is yet to be submitted for renewal

Such Associations will be automatically prompted to first obtain Darpan ID from NITI Aayog’s Darpan Portal, when they open their online form for renewal in the modified Form FC 3C

1.4 If application is yet to be submitted for FCRA Registration/ PP

The online registration/PP application will automatically prompt the applicant to first obtain Darpan ID from NITI Aayog’s Darpan Portal

2. “FCRA Account” in SBI Parliament Street Branch, New Delhi

2.1 If renewal application already submitted 

Such Associations are being given access to their applications to seed FCRA Account in the SBI Main Branch at Parliament Street, New Delhi. (The online system for this entry is already functional)

2.2 If application for FCRA Registration or Prior Permission (PP) already submitted

Such Associations are being given access to their applications to seed FCRA Account in the SBI Main Branch at Parliament Street, New Delhi. (The online system for this entry is already functional).

2.3 If application is yet to be submitted for renewal

Such Association must open an FCRA Account in the SBI Main Branch at Parliament Street, New Delhi before they initiate online application for renewal. (The online system for this entry is already functional

2.4 If application is yet to be submitted for FCRA Registration/ PP

Such applicants must open an FCRA Account in the SBI Main Branch at Parliament Street, New Delhi, before they initiate their online application for registration. (The online system for this entry is already functional)

3. Aadhar Details of all office bearers / key functionaries.

3.1 If renewal application already submitted 

Such Associations need to enter Aadhar Nos. of all Office Bearers or Directors or Other Key Functionaries of Association in specified column in Form FC 3-C in the portal fcraonline.nic.in

3.2 If application for FCRA Registration or Prior Permission (PP) already submitted

Such Associations need to enter Aadhar Nos. of all Office Bearers or Directors or Other Key Functionaries of the Association in specified column in Form FC 3A / FC 3B in the portal fcraonline.nic.in

3.3 If application is yet to be submitted for renewal

Such Associations need to enter Aadhar Nos. of all Office Bearers or Directors or Other Key Functionaries of the Association in the portal fcraonline.nic.in while filling online form for renewal

3.4 If application is yet to be submitted for FCRA Registration/ PP

Such applicants must enter Aadhar Nos. of all Office Bearers or Directors or Other Key Functionaries of the Association in the portal fcraonline.nic.in while filling online application for registration/PP.

Note: Note: – All the Association which hold a valid FCRA Registration/Prior Permission and are not in immediate need of renewal, they shall also be required to meet all the compliances including the above three items. Such Associations may seek to comply with these requirements by using ‘Form 6’. 

• Order u/s 69 of the CGST Act has to be communicated before arrest of person concerned– SC
• Refund can not be denied on the ground that it was claimed in a return filed u/s 148 – ITAT
• Distinction between religious & charitable purposes is determined by institution’s primary or dominant object
• Fit case to issue notice u/s 148 – Relevancy of material & application of mind to objections important
• AO is under an obligation to assign reasons for rejecting explanation of the assessee