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    <title>2023 (1) TMI 944 - DELHI HIGH COURT</title>
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    <description>The court allowed the petitioners, a non-profit company under FCRA, to file annual returns without FCRA account details for specific years due to challenges arising from retrospective amendments. The court permitted the petitioners to fill the FCRA account details in the form despite delays in opening the account. No coercive steps or penalties were imposed for the delayed account opening, given no foreign contributions were received in the relevant years. The petitioners were granted one month to submit the returns without facing penalties, and the case was resolved along with pending applications.</description>
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    <pubDate>Mon, 16 Jan 2023 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=433197</link>
      <description>The court allowed the petitioners, a non-profit company under FCRA, to file annual returns without FCRA account details for specific years due to challenges arising from retrospective amendments. The court permitted the petitioners to fill the FCRA account details in the form despite delays in opening the account. No coercive steps or penalties were imposed for the delayed account opening, given no foreign contributions were received in the relevant years. The petitioners were granted one month to submit the returns without facing penalties, and the case was resolved along with pending applications.</description>
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      <pubDate>Mon, 16 Jan 2023 00:00:00 +0530</pubDate>
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