Court grants exemption for late filing of Form FC-4 beyond deadline due to bank account delay The court allowed the exemption in CM. No. 2725/2022 subject to just exceptions. In the petition for Writ (W.P.(C) 948/2022 & CM. No. 2724/2022), the ...
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Court grants exemption for late filing of Form FC-4 beyond deadline due to bank account delay
The court allowed the exemption in CM. No. 2725/2022 subject to just exceptions. In the petition for Writ (W.P.(C) 948/2022 & CM. No. 2724/2022), the petitioners sought relief to file Form FC-4 for FY 2019-20 beyond the deadline, citing delay in opening a bank account. The court scheduled a re-notification for the petitioner to provide necessary information on the delay. This case emphasizes compliance with statutory requirements and seeking legal remedies for delays or non-compliance.
Issues: 1. Exemption application in CM. No. 2725/2022 2. Petition for writ in W.P.(C) 948/2022 & CM. No. 2724/2022
Exemption Application (CM. No. 2725/2022): The court allowed the exemption subject to all just exceptions in CM. No. 2725/2022. The application was disposed of accordingly.
Petition for Writ (W.P.(C) 948/2022 & CM. No. 2724/2022): The petitioners sought relief in the form of a writ, order, or direction to allow the filing and uploading of Form FC-4 for the Financial Year 2019-20 beyond the scheduled date of June 30, 2021, without any penalty. They also requested the court to prevent adverse measures under sections 13 or 14 of the FCRA Act due to non-filing of the return. The counsel for the petitioner explained that the delay in uploading the form was due to a delay in opening the designated account at a specific bank branch. When questioned about the steps taken to open the account after the relevant amendment was notified, the counsel sought time to provide instructions and relevant documents with an affidavit. The court noted the submission and scheduled a re-notification for March 11, 2022, to allow the petitioner to present the necessary information.
This judgment reflects the court's consideration of an exemption application and a petition for a writ regarding the filing of Form FC-4 beyond the deadline. The court allowed the exemption subject to exceptions and directed the petitioner to provide further details regarding the delay in opening the designated account. The case highlights the importance of complying with statutory requirements and seeking legal remedies in case of delays or non-compliance.
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