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Section 31 of the Foreign Contribution (Regulation) Act, 2010: appeal

An order of confiscation under section 29 is appealed to the High Court (if made by the Court of Session) or to the Court of Session (if made by an officer under section...

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Last updated: October 2026Verified against: Government sources

Section 31 provides two separate appeal routes. Sub-section (1) is for orders of confiscation made under section 29. Sub-section (2) is for certain orders of the Central Government: orders under section 5 declaring an organisation of a political nature, orders refusing permission, and orders under section 12 and section 14(1). Sub-section (3) says how appeals are treated.

This article reads section 31 as per the Act as enacted, read with the Foreign Contribution (Regulation) Amendment Act, 2020 (33 of 2020), which did not change section 31. Later amendments should be checked.

Section 31(1): appeals against orders under section 29

The time limits below are short. Our legal dispute resolution practice can review an order, prepare the appeal and check which court has jurisdiction.

"Any person aggrieved by any order made under section 29 may prefer an appeal":

ClauseOrder made byAppeal lies to
(a)The Court of SessionThe High Court to which that Court is subordinate
(b)Any officer specified under section 29(1)(b)The Court of Session within the local limits of whose jurisdiction the order of adjudication of confiscation was made

Clause (b) ends with the words "within one month from the date of communication to such person of the order". As printed, those words follow clause (b). The Act does not repeat them after clause (a); read the text as printed and take advice on the period for an appeal under clause (a).

Proviso: "the appellate court may, if it is satisfied that the appellant was prevented by sufficient cause from preferring the appeal within the said period of one month, allow such appeal to be preferred within a further period of one month, but not thereafter." So the extension is a further one month, and no more, and only on sufficient cause. The confiscation orders themselves are explained in the article on sections 28 to 30.

Section 31(2): appeals to the High Court

Section 31(2) lists who may appeal and against what.

Who: any organisation referred to in section 3(1)(f) (an organisation of a political nature), or any person or association referred to in section 6 or section 9.

Against what: an order made in pursuance of section 5, or an order of the Central Government refusing to give permission under the Act, or any order made by the Central Government under sub-section (2) or sub-section (4) of section 12, or sub-section (1) of section 14, "as the case may be".

Period: "within sixty days from the date of such order".

Where: "to the High Court within the local limits of whose jurisdiction the appellant ordinarily resides or carries on business or personally works for gain, or, where the appellant is an organisation or association, the principal office of such organisation or association is located."

OrderProvision of the ActRelated article
Order specifying an organisation of a political natureSection 5Section 5
Order refusing to give permission under the ActVariousSections 6 and 9
Order under section 12(2) or 12(4)Section 12Section 12
Order under section 14(1)Section 14Section 14

Four points about the list. First, the text names sub-sections (2) and (4) of section 12 and sub-section (1) of section 14; sub-section (2) of section 12 is the order rejecting a defective application, and sub-section (4) lists the conditions for grant, so an order "under" it is read as printed. Second, the list does not name suspension under section 13, renewal under section 16 or surrender under section 14A; whether an appeal lies against an order in any of those cases depends on whether it is "an order of the Central Government refusing to give permission under this Act" or otherwise within the words, and that is a question for advice on the order itself. Third, the sixty days run from the date of the order, not from its receipt. Fourth, the sub-section contains no power to extend the sixty days; it is silent on that point.

Section 31(3): how an appeal is treated

"Every appeal preferred under this section shall be deemed to be an appeal from an original decree and the provisions of Order XLI of the First Schedule to the Code of Civil Procedure, 1908, shall, as far as may be, apply thereto as they apply to an appeal from an original decree." The Act as enacted cites the 1908 Code; the reader should check the current law for the corresponding provision, and no replacement is named here. Order XLI is not described in this article, which does not draw from it.

Relation to revision

Section 32 allows the Central Government to revise its own orders, on its own motion or on an application by the person registered under the Act, but it may not revise an order where an appeal lies but has not been made, and the time to appeal has not expired, or an appeal has been filed. The choice between appeal and revision therefore has to be made with that rule in mind; see the article on section 32.

Example (invented). The Central Government cancels the certificate of Anand Vidya Trust under section 14(1) on 10 March. The trust, which has its principal office in a city within a particular High Court's local limits, wishes to appeal. Section 31(2) gives it sixty days from the date of the order, to the High Court within whose local limits its principal office is located.

Need help with an appeal?

Time limits in section 31 are short and the forum depends on the order. Contact our legal dispute resolution team with the order and its date as soon as it is received.

Key takeaways

  • Appeals against section 29 orders go to the High Court (from the Court of Session) or the Court of Session (from an officer under section 29(1)(b)).
  • The clause (b) appeal must be made within one month of communication, with one further month on sufficient cause.
  • Certain Central Government orders under sections 5, 12 and 14(1), and refusals of permission, are appealed to the High Court within sixty days from the date of the order.
  • Every appeal is deemed an appeal from an original decree, with Order XLI of the Code of Civil Procedure, 1908 applying as far as may be.
  • Section 32 revision is unavailable where an appeal lies and the time has not expired or an appeal has been filed.

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Disclaimer: Based on the Foreign Contribution (Regulation) Act, 2010 as enacted, read with the Amendment Act, 2020 and the other amendments named in this article, and on the Foreign Contribution (Regulation) Rules, 2011 as amended by the notifications named (latest consulted: S.O. 3272(E) dated 22 June 2026), as consulted on 2 October 2026. No consolidated official text was available; some provisions rest on a third-party copy and are identified as such. Later amendments, notifications and Ministry of Home Affairs orders should be checked. This article is general information, not legal advice; check the official text before acting.

Quick recapKey facts & short answers

Key Facts About Section 31

  • Applies in: All states across India, under the relevant central law.
  • Mode: Mostly online via the official government portal.
  • Typical timeline: Ranges from a few days to a few weeks depending on the case.
  • Non-compliance: May attract penalties, interest or late fees.
  • Expert help: TaxClue completes the entire process end to end for you.

What is the time limit to appeal against cancellation of a certificate?

Under section 31(2), sixty days from the date of the order made under section 14(1).

Which court hears the appeal?

The High Court within whose local limits the appellant ordinarily resides, carries on business or personally works for gain or, for an organisation or association, where its principal office is located.

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— TaxClue NGO & Trust Desk

Section 31: a key compliance topic in Indian tax and corporate law that businesses and individuals must understand to remain compliant.

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Disclaimer: This article is for general informational purposes only and does not constitute professional tax, legal or financial advice. Laws, rates and due dates change and can vary by individual case — always verify with the relevant government source (e.g. mca.gov.in, incometax.gov.in) or consult a qualified professional before acting. TaxClue accepts no liability for decisions taken based on this content.

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Questions, answered

Short, direct answers to the 6 questions readers ask most on this topic.

Under section 31(2), sixty days from the date of the order made under section 14(1).

The High Court within whose local limits the appellant ordinarily resides, carries on business or personally works for gain or, for an organisation or association, where its principal office is located.

Section 31(2) contains no extension provision; the one-month extension in the proviso to sub-section (1) is for appeals under that sub-section.

An organisation referred to in section 3(1)(f), or a person or association referred to in section 6 or section 9, aggrieved by a listed order.

Sub-section (2) names an order refusing to give permission and orders under section 12(2) and (4); whether a particular refusal falls within those words depends on the order.

The appeal is deemed an appeal from an original decree, and Order XLI of the First Schedule to the Code of Civil Procedure, 1908 applies as far as may be.