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    <title>2023 (5) TMI 610 - DELHI HIGH COURT</title>
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    <description>The Court acknowledged the delay in opening the FCRA bank account by the NGO Petitioner and the penalty paid. Despite rejecting the refund request, the Court deemed the uploaded FCRA annual return for 2019-2020 as valid without additional penalties. The petition was disposed of along with pending applications, as the relief sought became irrelevant once the bank account was opened and penalty paid.</description>
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      <link>https://www.taxtmi.com/caselaws?id=437803</link>
      <description>The Court acknowledged the delay in opening the FCRA bank account by the NGO Petitioner and the penalty paid. Despite rejecting the refund request, the Court deemed the uploaded FCRA annual return for 2019-2020 as valid without additional penalties. The petition was disposed of along with pending applications, as the relief sought became irrelevant once the bank account was opened and penalty paid.</description>
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