Appeal allowed; impugned order quashed as regulator failed to prove nexus or manipulative scheme; sale genuine - s.12A(a)-(c), Regs 3(a)-(d),4(1),4(2)...
Appellant's ring-back tone service held OIDAR, taxable domestically for 01.07.2012-31.07.2016; liability confirmed, penalties vacated, remanded for re...
The competent authority clarifies renewal requirements under the FCRA: registrants must apply for renewal within six months before expiry, filing Form FC-3C electronically with Proforma AA affidavits; the government ordinarily renews within 90 days of receipt. Many associations submit applications less than 90 days before expiry, preventing adequate scrutiny and inputs from security agencies, resulting in certificates lapsing and bars on receiving or using foreign contribution while renewal remains pending. Associations are therefore instructed to submit renewal applications well in advance, and in any event no later than four months before certificate expiry to avoid disruption.
The competent authority clarifies renewal requirements under the FCRA: registrants must apply for renewal within six months before expiry, filing Form FC-3C electronically with Proforma AA affidavits; the government ordinarily renews within 90 days of receipt. Many associations submit applications less than 90 days before expiry, preventing adequate scrutiny and inputs from security agencies, resulting in certificates lapsing and bars on receiving or using foreign contribution while renewal remains pending. Associations are therefore instructed to submit renewal applications well in advance, and in any event no later than four months before certificate expiry to avoid disruption.
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