Delhi HC Quashes Income Tax Notice Pending FCRA certificate cancellation Challenge

Commonwealth Human Rights Initiative Vs CIT (Delhi High Court) The Delhi High Court has set aside a notice issued by the Income Tax Department to the Commonwealth Human Rights Initiative (CHRI), deeming the action premature. The notice, dated July 29, 2025, aimed to cancel the CHRI’s tax registration under Section 12AB(4)(a) of the Income Tax Act, 1961. The sole ground for this notice was the prior cancellation of the organization’s Foreign Contribution Regulation Act (FCRA) certificate by the Ministry of Home Affairs. Senior Counsel for the petitioner, Arvind P. Datar, argued that the...