https://www.taxtmi.com/caselaws?id=409681 Coercive action for non-filing of the FC-4 return was restrained because the amended return format and supporting online mechanism made compliance impossible for the relevant period. The Court noted that the prescribed form accepted only an account maintained at a specified SBI branch in New Delhi, while the notification identifying that branch was issued later, creating a genuine filing difficulty despite lawful conduct by the registered foreign contribution recipients. A person cannot be penalised for non-compliance where a defect in the statutory form or its mechanism makes lawful compliance impossible. en-us Thu, 01 Jul 2021 00:00:00 +0530 Wed, 14 Jul 2021 06:28:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=409681 Coercive action for non-filing of the FC-4 return was restrained because the amended return format and supporting online mechanism made compliance impossible for the relevant period. The Court noted that the prescribed form accepted only an account maintained at a specified SBI branch in New Delhi, while the notification identifying that branch was issued later, creating a genuine filing difficulty despite lawful conduct by the registered foreign contribution recipients. A person cannot be penalised for non-compliance where a defect in the statutory form or its mechanism makes lawful compliance impossible. Case-Laws FEMA Thu, 01 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=409681