Extension of validity of FCRA Registration Certificates expiring during the period between 29th September 2020 & 31st December 2021 up to 31.12.2021
As per section 12(6) of the Foreign Contribution (Regulation) Act, 2010, registration certificate granted once is valid up to five years from the date of its issue.
the Foreign Contribution (Regulation) Act, 2020 has amended the Section 16(1). In continuation of the Home Ministry’s Public Notice dated 12th January, 2021 and 18th May 2021 has further extended the validity of FCRA Registration certificates which are expiring during the period between 29th September 2020 & 31st December 2021 up to 31.12.2021.
Download FCRA Notice Click Here >>
- Object of assessment proceedings is not to find empirically correct solution on every fact issue – HC
- Penalty u/s 270A deleted as assessee filed revised computation during scrutiny
- Penalty u/s 271B for unfilled column 40 in Tax Audit Report Form 3CD deleted by ITAT
- Merely ex-parte rectifying computation without amending assessment order not make it nullity- ITAT
- Once assessee discharges primary onus, it shifts to AO to bring evidence to contrary – ITAT
