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TMI Blog2023 (5) TMI 610X X X X Extracts X X X X X X X X Extracts X X X X ..... ed 18th May 2021. Petitioner has now opened the said FCRA bank account in SBI Sansad Marg Branch, Parliament Street-New Delhi, and has deposited the penalty and also uploaded the annual return for the F.Y 2019-2020, the relief sought for in this petition has become infructuous. Moreover, none of the cases which have been decided by this Court including WNS Cares Foundation v. Union of India [ 2023 (1) TMI 944 - DELHI HIGH COURT] and Shree Swaminaryan Mandir v. Union of India [ 2023 (4) TMI 974 - DELHI HIGH COURT] would be applicable in the facts of the present case. In the facts of the present case, there was a delay in the opening of the said FCRA bank account and the delay has not been convincingly explained by the Petitioner. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t vide Section 17(1) of the FCRA mandated the opening of an FCRA bank account with the State Bank of India ( SBI ) branch at SBI Sansad Marg, Parliament Street, New Delhi. The amended Section 17(1) of the FCRA, is as follows: 17. Foreign contribution through scheduled bank. (1) Every person who has been granted certificate or prior permission under section 12 shall receive foreign contribution only in an account designated as FCRA Account by the bank, which shall be opened by him for the purpose of remittances of foreign contribution in such branch of the State Bank of India at New Delhi, as the Central Government may, by notification, specify in this behalf: Provided that such person may also open another FCRA Accoun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or direction thereby directing the Respondents to, not to, resort to any adverse measures in the present case, as stipulated in section 13 or section 14 of the FCRA Act or any other similar sections which may be attracted, due to non-filing of the FC-4 return for the F.Y. 2019-20 in the case of the Petitioner. c) Pass any other order/ directions in. the interests of justice as this Hon'ble Court may deem fit and proper in the facts and circumstances of the case. 6. Vide order dated 17th January, 2022, the Petitioner was asked to file an affidavit giving the steps that were taken by it for opening of the bank account. The said order is as follows: In substance, the submission of Mr. Ruchesh Sinha, learned counsel appearing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5. Let. ld. Counsel for the Respondent seek instructions in the matter. 6. List on 3rd March, 2023 at top of Board. 8. On 3rd March, 2023, the Court was informed that the penalty amount was deposited by the Petitioner to the tune of Rs. 5,18,062/- on 28th October 2022. 9. The FCRA annual return under Form FC-4 for the F.Y 2019-2020 has also now been uploaded after paying the penalty. 10. Admittedly, in the present case, the FCRA account in the SBI was opened by the Petitioner only on 4th October, 2021, which was much beyond the deadline fixed initially i.e. 31st March 2021, and even after the expiry of the extended period till 30th June 2021 vide notification dated 18th May 2021. 11. Keeping in mind that the Petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 21 as also in Helping Hands Jaipur Society v. Union of India and Ors., W.P.(C) 948/2022. 11. In view of the reasoning given in the said order in WNS Cares Foundation (Supra), the Petitioners also having already opened their bank accounts with SBI Sansad Marg Branch, the Petitioners are permitted to upload their annual returns for the year 2019-2020 by specifying the SBI account number of the account which was subsequently opened by them. 12. If the said annual returns are uploaded within one month from today, no penalty shall be charged qua the Petitioners. The observation in Shree Swaminaryan Mandir (supra) in paragraph 9 was regarding the interim order which was passed by this Court in the present case and not the fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oercive 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. 14. No penalty shall be imposed upon the Petitioners if the returns for FY 2019-2020 and FY 2020-21 are filed within a period of one month. No further orders are called for by filling in the details of the bank account opened in August 2021, in SBI, Sansad Marg branch. 15. In the facts of the present case, there was a delay in the opening of the said FCRA bank account and the delay has not been convincingly explained by the Petitioner. Further, the penalty amount has been deposited with Respon ..... X X X X Extracts X X X X X X X X Extracts X X X X
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