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2000 Supreme(Kar) 779

V.GOPALA GOWDA
Asian Aid Organization Welfare Trust – Appellant
Versus
Union of India – Respondent


Advocates:
Advocate Appeared:
Mr. B.N. Gururaj, for the Appellant.
Mr. Madhumitha Bagchi, Central Government Standing Counsel, for the Respondent.

ORDER

V. Gopala Gowda, J.—Petitioners is a Trust. It is engaged in philanthropic activities. It is receiving aid from Asian Aid Organisation, Australia, in order to meet the expenses for its activities. The Income Tax Department has recognised it as a charitable institution and Petitioner is exempted from income tax on the donations received by it. In the year 1995 the Petitioner received huge contribution equivalent to 50,000 dollars from Asian Aid Organisation. In order to receive the foreign funds, Petitioner had to apply for registration under the Foreign Contribution (Regulation) Act, 1976 (hereinafter referred to as 'the Act') in Form FC-B. Petitioner was informed under Annexure-C dated 28.7.1995 that it was not registered under the Act. However, it was further informed that the Petitioner can receive foreign contribution after obtaining prior permission from the Central Government under Section 6(1A) of the Act. After correspondence, under the impugned orders at Annexure-F1 the Petitioner was prohibited from accepting any foreign contribution, under Annexure-F2 the Petitioner and its branches and units as also its office bearers from paying, delivering, transferring or dealin







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