- 1 - NC: 2025:KHC-D:4919-DB WA No. 100596 of 2024 IN THE HIGH COURT OF KARNATAKA, DHARWAD BENCH DATED THIS THE 18TH DAY OF MARCH, 2025 PRESENT THE HON'BLE MR. JUSTICE S G PANDIT AND THE HON'BLE MR. JUSTICE C.M. POONACHA WRIT APPEAL NO.100596 OF 2024 (GM-RES) BETWEEN: 1. GOVERNMENT OF INDIA, MINISTRY OF HOME AFFAIRS, FOREIGNERS DIVISION (FCRA WING), NDCC-II BUILDING, JAI SINGH ROAD, NEW DELHI-110001, REP. BY ITS UNDER SECRETARY. 2. DIRECTOR, GOVERNMENT OF INDIA, MINISTRY OF HOME AFFAIRS, FOREIGNERS DIVISION (FCRA WING), FIRST FLOOR, MAJOR DHYAN CHAND, NATIONAL STADIUM, INDIA GATE CIRCLE, NEW DELHI-110001, NEW DELHI-110001. …APPELLANTS (BY SRI M.B. KANAVI, ADVOCATE) AND: 1. DRE GOMANG BUDDHIST CULTURAL ASSOCIATION, LAMA CAMP NO.1,TIBETAN COLONY, MUNDAGOD-581411, (NORTH KANARA DISTRICT) BY ITS SECRETARY, MR. KUNGA L.HUNDUP. 2. GAJANGKONGPO BUDDHIST CULTURAL AND WELFARE ASSOCIATION, LAMA CAMP NO.1, TIBETAN COLONY, MUNDAGOD-581411, (NORTH KANARA DIST) BY ITS AUTHORISED REPRESENTATIVE, MR. GELEGYANCHHO. Digitally signed by MALLIKARJUN RUDRAYYA KALMATH Location: HIGH COURT OF KARNATAKA - 2 - NC: 2025:KHC-D:4919-DB WA No. 100596 of 2024 3. LOSELING ALTRUITIC MEDICAL ASSOCIATION, TIBETAN COLONY, MUNDAGOD-581411, BY ITS AUTHORISED REPRESENTATIVE, MR. TENZIN DOORJEE. 4. GADENJANGTSENORLING COLLEGE, LAMA CAMP NO.1, TEBETAN COLONY, MUNDAGOD-581411, (NORTH KANARA DIST), BY ITS AUTHORISED REPRESENTATIVE, MR. GESHE JAMPHEL TSONDU. 5. DREPUNGLOSELING LIBRARY ASSOCIATION, TIBETAN COLONY, MUNDAGOD-581411, (NORTH KANARA DIST), BY ITS AUTHORISED REPRESENTATIVE, MR. NGAWANG NORBU. 6. GAJANG MEDICAL ASSOCIATION, LAMA CAMP NO.1, TIBETAN COLONY, MUNDAGOD-581411, (NORTH KANARA DIST). BY ITS AUTHORISED REPRESENTATIVE MR. JAMPADHONDEN SHUNMU. 7. DRE GOMANGNGARIKHANGTSEN CULTURAL SOCIETY, TIBETAN COLONY, MUNDAGOD-581411, (NORTH KANARA DIST.), BY ITS AUTHORISED REP. LOBZANG GYALTSEN. …RESPONDENTS (BY SRI ANOOP DESHPANDE, ADVOCATE FOR R1 TO R7) THIS WRIT APPEAL IS FILED UNDER SECTION 4 OF KARNATAKA HIGH COURT ACT, 1961, PRAYING TO, I) TO ALLOW THE ABOVE APPEAL FILED BY THE APPELLANTS THEREBY SITTING ASIDE THE ORDER PASSED BY THE SINGLE JUDGE IN W.P. NO.104302/2021 DATED 17.11.2023 AND THEREBY DISMISS THE SAID PETITION IN THE INTEREST OF JUSTICE AND EQUITY. II) TO AWARD COSTS AND ETC., THIS WRIT APPEAL, COMING ON FOR PRELIMINARY HEARING, THIS DAY, JUDGMENT IS DELIVERED THEREIN AS UNDER: CORAM: THE HON'BLE MR. JUSTICE S G PANDIT AND THE HON'BLE MR. JUSTICE C.M. POONACHA - 3 - NC: 2025:KHC-D:4919-DB WA No. 100596 of 2024 ORAL JUDGMENT (PER: THE HON'BLE MR. JUSTICE C.M. POONACHA) The present intra Court appeal is filed under Section 4 of the Karnataka High Court Act, 1961, calling in question the order dated 17.11.2023 passed in W.P No.104302/2021. Vide the said order dated 17.11.2023, learned Single Judge permitted the petitioners to file their returns for the year 2019- 20 as required under Section 17 of the Foreign Contribution (Regulation) Act, 2010, within one month from the date of receipt of certified copy of the order. 2. The apprehension expressed by the learned counsel Sri.M.B.Kanavi for the appellant is that the returns for the year 2019-20 was required to be filed on 30.06.2021 and the same not having been filed, within the said date, the learned Single Judge has permitted filing of returns within one month from the date of receipt of a copy of the order without any penalty being levied. It is the submission of learned counsel for the appellant that the said order ought not to be treated as precedent. 3. It is relevant to note that during the said period, wherein the returns were required to be filed, the Covid-19 pandemic was in force and extensions were permitted under - 4 - NC: 2025:KHC-D:4919-DB WA No. 100596 of 2024 orders of the Hon’ble Supreme Court as also this Court as well under various enactments. Moreover, learned Single Judge while allowing the writ petition has relied upon the judgment referred by the High Court of Delhi in W.P.(C) No.8442/2021. 4. In view of the aforementioned, the present writ appeal is disposed off by observing that the extension permitted by learned Single Judge shall not be treated as a precedent for filing of returns for other years/periods. Sd/- (S G PANDIT) JUDGE Sd/- (C.M. POONACHA) JUDGE PMP List No.: 1 Sl No.: 6