TMI Blog2021 (7) TMI 523X X X X Extracts X X X X X X X X Extracts X X X X ..... ed Counsel for the respondent, seeks a short adjournment in order to enable him to obtain instructions specifically on this aspect. However, he submits that no stay ought to be granted, as the petitioners can submit their return even after 30 th June, 2021, with appropriate penalty. This submission does not commend itself to acceptance at all. The citizen cannot be penalised for a discrepancy in the form prescribed by the respondent which has resulted in the form being unable to be submitted even in the case of a law abiding citizen. In view thereof, till the next date of hearing, the respondent is restrained from taking any coercive action against the petitioner for failure to file the requisite return under the FC-4 Form before ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... out of the peculiarities in the FC-4 Form, whereunder returns, regarding contributions received by beneficiaries under the Foreign Contribution Regulation Act, 2010 ( FCRA ) are required to be filed. The petitioners are recipients of foreign contributions in accordance with the protocol set out in the FCRA. It is asserted, in the petition, that the petitioners are possessing valid incorporation certificates and FCRA registration certificates as required under Section 11 of the FCRA. 5. Section 18 of the FCRA requires the beneficiary of the contribution to file an intimation before the Central Government regarding the contributions received. The process for filing said intimation is set out in Rule 17 of the Foreign Contributions Regulati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he bank was notified only on 7th October, 2020. Prior thereto, the petition asserts that there was no requirement of the FCR account being in SBI. 9. The petitioners accounts wherein foreign contributions were received were not in the SBI, till 7th October, 2020. As a result, the petitioners submit that it has become impossible for them to submit the return under FC-4 Form for the year 2019-2020. 10. It is further submitted in the petition that, though the petitioners represented in this regard to the respondent on 15th June, 2021, the problem continues. 11. The difficulty being faced by the petitioners appears, prima facie, to be genuine. 12. To a query from the Court as to how this situation could be remedied, Mr. Farman Ali, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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