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PRATHIBA M. SINGH
Church of Christ India – Appellant
Versus
Union of India – Respondent
JUDGMENT
Prathiba M. Singh, J. (Oral)--This hearing has been done through hybrid mode.
2. The present petition has been filed by 11 Petitioners seeking permission for submission of returns for the Financial Year 2019-2020 and waiver of penalty. The details of the Petitioners' and the dates on which the SBI bank accounts have been opened are as under:
| SI. No. | Name of the organisation | FCRA reg. No. | MHA FILE NO | Date of opening of bank account |
| 1. | Church of Christ India | 10230327 | 9203662021 | 30.06.2021 |
| 2. | Divya Bala Educational Society | 10300122 | 9200092022 | 03.08.2021 |
| 3. | Missionaries of Compassion | 10180199 | 6107822021 | 30.06.2021 |
| 4. | Missionaries of Compassion Social Service Society | 10220263 | 9200852022 | 13.07.2021 |
| 5. | Christ Evangelical Luthern Ministries | 101190302 | 6109382021 | 30.06.2021 |
| 6. | Educational Society for divine providence | 52980152 | 6509212021 | 03.08.2021 |
| 7. | India solidale Italia Solidale society | 94421472 | 6906342021 | 26.07.2021 |
| 8. | Good Samaritan's Home Ministries | 10170239 | 6106332021 | 30.06.2021 |
| 9. | Glory Ministries | 10170174 | 6105822021 | 06.07.2021 |
| 10. | Kottiyam Auxilium, Society | 52930221 | 6504692021 | 03.08.2021 |
| 11. | Navodaya Trust | 94421428 | 6909452021 | 15.07.2021 |
3. The question as to whether the bank account in SBI could be opened and the returns could be f
The court's decision was influenced by the interpretation of FCRA 2010, Section 12(4) and previous case law regarding the timing of bank account openings and filing of returns.
Organizations that opened their FCRA accounts after the amendment came into effect could still fill up the account details in Form FC-4 and submit the same without facing coercive action or penalty.
Delay in filing annual returns under the Foreign Contribution (Regulation) Act constitutes non-compliance and is subject to penalties; however, penalties cannot be imposed retrospectively for actions....
Mandamus cannot be issued for withdrawal of funds from FCRA account post-registration cancellation when statutory provisions vest authority with the government.
(1) Statutory duty upon the Petitioner Bank to return the deposited money in the PF Account of HUF on maturity.(2) Bank acted in gross violation by not complying with statutory duty as per rules/laws....
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