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Petitioners spared coercive action for late FCRA account opening due to no foreign contributions in 2019-2021.

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....Levy of penalty - Petitioners having opened the FCRA account belatedly - No coercive steps shall be taken against the Petitioners for having opened the FCRA account belatedly, inasmuch as it is the case of the Petitioners is that no foreign contribution has been received by them in the FY 2019-2020 and FY 2020-21. - HC....

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