Maintenanceof records

Biswas Ardhendu Sekhar (PRACTISING CA) (67 Points)

15 October 2011  

A Client of mine has been asked to furnish detailed information in respect of 'RECEIPT & UTILISATION OF FOREIGN CONTRIBUTION RECEIVED from inception which  covers a period of more than 25 years period. The problem in complying with the instruction is that the records beyond 11 years are  either partially available/ not at all available.                                Can the Organisation jusify its stand of not furnishing the information, asked for, beyond 11 years or else can take recourse to any law supporting its stand of not-furnishing beyond the period of eleven years ( the period for which the records are available).                                                                                                                                                                                         Incidentally  the Organisation is a 'AOP' and filing returns under IT Act,                                                                                       Valued opinion with supporting law cases, if any, is urgently solicited.