TRW Insight / Bangladesh
Cancellation by the NGO Affairs Bureau cuts off foreign funding and can freeze an organisation's assets. The 2026 amendment narrowed the offences and lengthened the appeal, but the High Court remains the backstop against unlawful decisions.
NGO registration cancellation writ: the 2026 framework
An NGO registration cancellation writ is the constitutional challenge an organisation brings when the NGO Affairs Bureau cancels, suspends or refuses to renew its registration under the Foreign Donations (Voluntary Activities) Regulation Act 2016. Losing that registration does not dissolve the organisation, but it cuts off lawful access to foreign funds, freezes projects and can lead to bank restraints and the appointment of an administrator. For an organisation that depends on donor money, the decision is existential.
The law changed in an important way in 2026. The Foreign Donations (Voluntary Activities) Regulation (Amendment) Act 2026 removed the much-criticised offence of making derogatory comments about the Constitution and constitutional institutions, lengthened the statutory appeal period and allowed organisations to keep operating while a timely renewal application is pending.[2] This guide explains how cancellation works, the statutory appeal, when the High Court Division will intervene under Article 102, the natural justice requirements, the Odhikar litigation and the steps that protect an organisation's position.

Summary: The Director General of the NGO Affairs Bureau may cancel or postpone an NGO's registration only for an offence under section 14 of the 2016 Act, and only in the prescribed manner. An aggrieved NGO has a statutory appeal to the Secretary, Prime Minister's Office, now within 45 days. Where the decision is without lawful authority, unreasoned or made without a hearing, the High Court Division can set it aside under Article 102.
Key point: Since the 2026 amendment, an NGO that applies for renewal at least six months before its registration expires may continue its voluntary activities until the Director General decides the application, even if the certificate's term runs out in the meantime.
At a glance
Governing law
Foreign Donations (Voluntary Activities) Regulation Act 2016, as amended by Act No 54 of 2026 with effect from 11 December 2025.
Cancellation power
Section 15 lets the Director General caution, cancel or postpone registration, or stop activities, for a section 14 offence.
Statutory appeal
Section 17 appeal to the Secretary, Prime Minister's Office, now within 45 days, to be decided within 45 days.
Writ grounds
Lack of lawful authority, no hearing, no reasons, irrelevant considerations, inaction on renewal and mala fides.
Leading example
In August 2024 the High Court declared illegal the Bureau's 2022 decision cancelling Odhikar's registration.
Table of Contents
NGO registration cancellation writ: the 2026 framework
Any organisation that wants to carry out voluntary activities with foreign donations must register with the NGO Affairs Bureau. The 2016 Act defines an NGO by reference to that registration, and section 4 governs applications, the involvement of the Ministry of Home Affairs and the finance ministry's financial institutions division, and renewal every ten years.[1] As of 2020 the Bureau reported 2,543 local and international NGOs operating in Bangladesh.[5]
On 29 November 2025 the Council of Advisers approved in principle a draft amending ordinance, describing the revised law as more stakeholder-friendly, with simplified registration rules, easier release of foreign donations and no approval needed for donations of up to Tk 50 lakh a year.[3] After the February 2026 election, the new parliament passed 91 bills converting interim-government ordinances into Acts in the week ending 10 April 2026.[9]
The foreign donations changes were enacted as the Foreign Donations (Voluntary Activities) Regulation (Amendment) Act 2026, Act No 54 of 2026, published on 10 April 2026. It is deemed to have taken effect on 11 December 2025, repeals Ordinance No 77 of 2025 and preserves anything done under the ordinance.[2]
What changed in 2026
Four amendments matter most for cancellation disputes. The words in section 14 that made it an offence to make malicious and indecent comments about the Constitution or constitutional institutions were deleted. In section 17, the appeal period changed from 30 working days to 45 days, the extension from 15 working days to 15 days, and the time for deciding the appeal from 45 working days to 45 days. Section 4 was replaced, so that renewal now depends on a review of the previous five years' activities. And an NGO that files its renewal application at least six months before expiry may continue its activities until the application is decided.[1] [2]
Other operational changes
The replaced section 6 provides that an NGO receiving up to Tk 50 lakh a year in foreign donations does not need Bureau approval for that money, although it must notify the Bureau in advance of the work and areas involved and file an audit report from a Bureau-listed audit firm at the end of the project. Administrative spending is capped at 20% of a project's approved cost.[2]
The new section 4 also lets the Director General issue registration if the Home Ministry and the Financial Institutions Division do not give their opinions within the prescribed time. A new section 18 establishes a Government-NGO Consultative Council, chaired by the principal secretary to the head of government, with eight ministry nominees and eight NGO representatives.[2] These changes do not alter the cancellation power, but they reduce the number of approvals an NGO can be accused of failing to obtain.
How cancellation works under sections 14 to 16
Cancellation is framed as a penalty. Section 14 lists the conduct treated as an offence: violating any provision of the Act, rules or orders made under it, engaging in anti-state activities, financing or supporting militancy and terrorism, or involvement in women and child trafficking or the smuggling of narcotics and arms.[1] As amended in 2026, the list no longer includes derogatory comments about the Constitution.[2]
Where an offence is committed, section 15(1) allows the Director General to issue a letter directing the NGO to be cautioned or to rectify the problem within a fixed time; to cancel or postpone the registration, or stop the activities, in the prescribed manner; to impose a fine of between one and three times any foreign donation received without permission; or to take action under other laws.[1] The structure matters in litigation. Cancellation is the most severe of several graded responses, and a decision that jumps to cancellation without considering a caution or rectification direction is open to challenge for disproportion.
Consequences under section 16
Once registration is cancelled or expires, section 16 allows the Director General, with prior government permission, to restrain banks and others from transferring the NGO's foreign-donation funds and assets, to appoint an administrator, and to order residual funds to be returned to the donor or transferred to the government or a similar NGO.[1] Those orders can follow quickly, which is why interim relief is often the most important part of any challenge.

The statutory appeal and the alternative remedy question
Section 17 gives any NGO or individual aggrieved by an order of the Bureau a right of appeal to the Secretary, Prime Minister's Office, who may uphold, annul or revise the order, and the appellate decision is stated to be final.[1] Since the 2026 amendment the appeal must be filed within 45 days of the order, the appellate authority may extend that by up to 15 days on reasonable grounds, and the appeal is to be disposed of within 45 days.[1] [2]
The existence of that appeal shapes any NGO registration cancellation writ. The High Court generally expects a petitioner to use an efficacious statutory remedy before invoking Article 102, and the Odhikar litigation shows the interaction in practice. Odhikar's 2019 writ against the Bureau's inaction on its September 2014 renewal application was overtaken when the Bureau rejected the renewal on 5 June 2022; in July 2022 its counsel told the court it would not pursue the petition because an appeal had been filed with the senior secretary at the Prime Minister's Office, and the writ was rejected.[6] Our sibling guide on the alternative remedy bar in writ petitions explains the wider rule.
When a writ lies despite the appeal
In our view, an NGO registration cancellation writ is appropriate without first exhausting the appeal where the order is plainly without jurisdiction, where it was made without any notice or hearing, where the appellate authority fails to decide within the statutory 45 days, or where urgent interim protection is needed against section 16 orders that would make the appeal pointless. A statement that an appellate decision is final does not, by itself, exclude review of a decision taken without lawful authority. The safest course is to file the statutory appeal within time and, if a writ is needed, explain clearly why the appeal is not an adequate remedy.
Natural justice in cancellation decisions
Because cancellation is a penalty for an offence, the NGO is entitled to know the allegation and to answer it before the decision is taken. The High Court has described this as a requirement of administrative fairness: an authority taking a decision that prejudicially affects a person's rights must act fairly and in accordance with law, and failure to comply with natural justice leads to arbitrariness that vitiates the order.[8]
In practice, natural justice in this context means four things. The NGO should receive a show cause notice that identifies the specific provision allegedly breached and the facts relied on. It should have a reasonable time to respond and access to the material against it. The decision should address the response and give reasons. And the decision-maker should be the authority the Act empowers, acting in the prescribed manner.[1] A cancellation letter that simply recites section 14 without facts, or that issues the same day as a notice, rarely survives scrutiny.
Renewal refusals and inaction
Refusals to renew raise the same issues. The amended section 4 directs the Director General to verify the application and review the previous five years' activities before renewing.[2] A refusal based on considerations outside that review, or a failure to decide at all, can be challenged. Before 2026, prolonged inaction was a serious problem: Odhikar's renewal application filed in September 2014 sat undecided for years, prompting a writ in 2019 and a rule against the Bureau's inaction.[6] The new protection allowing activities to continue pending a timely renewal application reduces, but does not remove, the harm caused by delay.

The Odhikar case: a leading NGO registration cancellation writ
The most prominent recent example of an NGO registration cancellation writ concerns the human rights organisation Odhikar. Its registration expired on 25 March 2015 while a renewal application was pending, and the government cancelled the registration on 6 June 2022, disposing of the renewal application by an order of the Bureau.[7] Odhikar's lawyer said at the time that the organisation could continue as a volunteer organisation but could not receive foreign donations.[6]
In August 2024 a High Court bench of Justices Naima Haider and Sashanka Shekhar Sarkar declared the Bureau's decision cancelling Odhikar's registration illegal.[7] The case illustrates three practical points. First, writ relief can come years after the decision, so an organisation must manage its finances on the assumption that a challenge will take time. Second, the full procedural history, including the original renewal application, any appeal and every response from the Bureau, should be documented from the start. Third, a declaration of illegality should be followed promptly by a request for the Bureau to give effect to it.
The 2024 reform debate also focused on the breadth of section 14. Commentators argued that the offence of making derogatory comments about the Constitution was undefined and conflicted with the freedom of expression in Article 39, and that the Bureau's monitoring powers under section 10 and its approval powers left NGOs with little opportunity to contest adverse decisions.[4] The 2026 amendment deleted that part of section 14, so cancellations based on criticism of constitutional institutions now lack a statutory basis.[2]
Grounds for an NGO registration cancellation writ
The grounds overlap with those for any challenge by way of certiorari. For the general principles, see our sibling guide on the writ of certiorari in Bangladesh. In NGO cases, the strongest grounds are usually these.
No offence under section 14
Cancellation is available only where an offence under section 14 has been committed.[1] If the conduct relied on does not fall within the amended list, the decision is without lawful authority.
Procedural unfairness
No show cause notice, inadequate time to respond, refusal to disclose the material relied on, or a decision that ignores the NGO's response.[8]
Disproportion and failure to consider lesser measures
Section 15 sets out graded responses, beginning with a caution or rectification direction.[1] A decision that moves straight to cancellation for a minor or technical breach, without considering those alternatives, is vulnerable.
Irrelevant considerations and mala fides
Decisions influenced by an organisation's advocacy, political associations or reports critical of government, rather than by a statutory offence, are open to challenge as made for an improper purpose.

Interim relief in an NGO registration cancellation writ
For most organisations the decisive moment in an NGO registration cancellation writ is the first hearing, not the final judgment. The Odhikar case took more than two years from cancellation to a declaration of illegality.[7] An organisation that cannot pay staff or honour donor commitments during that period may not survive to benefit from the result.
The interim application should therefore be prepared with as much care as the main petition. It should identify the specific harm that will follow without a stay: frozen accounts, project closures, termination of staff, loss of a grant cycle, or the transfer of residual assets under section 16.[1] It should show that the NGO Affairs Bureau will suffer no comparable prejudice if the order is suspended, and it should offer reasonable safeguards, such as continued reporting to the Bureau or a restriction on new projects pending the hearing.
What the petition should contain
A strong petition annexes the registration certificate, every renewal application and acknowledgement, the show cause notice and the reply, the cancellation order, any appeal and its outcome, and the donor agreements affected. It should set out precisely which part of section 14 the Bureau relied on and why the facts do not fit it, and it should address the statutory appeal directly rather than leaving the court to raise it.[1] [2]
Foreign donors and international NGOs
International NGOs registered under the 2016 Act face the same cancellation regime as local organisations, because the Act's definition of an NGO includes a foreign-registered organisation that is also registered with the Bureau.[1] Donors funding a Bangladeshi partner should build regulatory risk into their agreements: notification obligations if the partner receives a show cause notice, a mechanism for suspending rather than terminating funding, and clarity on who controls unspent funds if a section 16 order is made. These steps make it easier to support an NGO registration cancellation writ without breaching the donor's own compliance rules.
Organisations involved
A cancellation dispute usually involves several public bodies, and each may need to be named as a respondent.
NGO Affairs Bureau
Registers NGOs, approves projects and, through its Director General, may cancel or postpone registration.
Secretary, Prime Minister's Office
Statutory appellate authority under section 17 of the 2016 Act.
Ministry of Home Affairs
Gives opinions on registration and renewal applications.
Financial Institutions Division
Gives opinions on registration and renewal applications.
Government-NGO Consultative Council
New 2026 forum for dialogue and policy advice on voluntary activities and foreign donations.
High Court Division
Reviews Bureau and appellate decisions under Article 102.
Step-by-step: responding to a cancellation threat
The response begins the moment a show cause notice arrives, not when the cancellation order is issued. The sequence below reflects how we approach these matters.
Read the notice closely
Identify the provision of section 14 relied on, the facts alleged and the deadline for a response.
Secure the record
Collect the registration certificate, renewal applications, project approvals, annual reports and Bureau correspondence.
Respond in full and in time
Answer every allegation with documents and ask for any material the Bureau relies on.
Propose lesser measures
Where a breach is technical, offer rectification so the Bureau considers a caution rather than cancellation.
Diarise the appeal
If an order is made, calculate the 45-day appeal period under section 17 and file within it.
Protect funds and staff
Review donor agreements, bank mandates and payroll exposure in case section 16 orders follow.
Consider an Article 102 petition
File where the order lacks lawful authority, no hearing was given or urgent interim relief is needed.
Implement any order
Serve the court or appellate decision on the Bureau and banks promptly and seek written confirmation.
Throughout, keep donors informed in measured terms. Many funding agreements require notice of regulatory action, and a donor that learns of a cancellation from the press may suspend funds before any court acts.
Choosing the right remedy
The table below compares the main routes. On a phone, scroll it sideways.
| Situation | Remedy | Forum | Time limit | Key point |
|---|---|---|---|---|
| Show cause notice | Written reply with documents | NGO Affairs Bureau | As stated in the notice | Ask for the material relied on |
| Registration cancelled or postponed | Statutory appeal | Secretary, Prime Minister's Office | 45 days, extendable by 15 | Appeal to be decided within 45 days |
| Cancellation without hearing or jurisdiction | Writ under Article 102 | High Court Division | Without unreasonable delay | Explain why the appeal is inadequate |
| Renewal not decided | Continue activities; writ if needed | Bureau, then High Court Division | Apply six months before expiry | Activities may continue pending decision |
| Funds restrained under section 16 | Appeal and interim relief by writ | PMO and High Court Division | Act immediately | Orders require prior government permission |
Where interim protection is urgent, an NGO registration cancellation writ may be filed alongside the statutory appeal, with a clear explanation of why the appeal alone cannot prevent irreparable harm.
What to watch in 2026
Organisations should also review their governance now rather than when a notice arrives. Up-to-date annual reports under section 13, clean project approvals and a documented record of how foreign funds were used are the evidence that defeats most allegations, and they are far harder to assemble under a deadline.[1]
The 2026 amendment shifts the balance towards organisations in several ways: a narrower section 14, longer appeal periods, continued operation pending timely renewal and a formal consultative council.[2] Rules prescribing how cancellation is to be carried out, and the timeframes for ministry opinions, will determine how much of that change is felt in practice. For registration and compliance advice, see our guide to NGO registration in Bangladesh and our NGO and not-for-profit practice. Challenges to Bureau decisions are handled by our constitutional and writ litigation practice, and our guide to the writ petition in Bangladesh explains the procedure.
Frequently asked questions
Who can cancel an NGO's registration in Bangladesh?
The Director General of the NGO Affairs Bureau, under section 15 of the Foreign Donations (Voluntary Activities) Regulation Act 2016, where an offence under section 14 has been committed.[1]
What offences can lead to cancellation?
How long do I have to appeal a cancellation?
Can I go straight to the High Court?
Usually the statutory appeal should be pursued first. A writ may be justified where the order is without jurisdiction, made without any hearing, or where urgent interim protection is needed.[6]
Is a show cause notice required before cancellation?
Cancellation is a penalty, and the High Court has held that failure to follow natural justice in decisions affecting a person's rights vitiates the order. A notice identifying the allegation and an opportunity to respond are essential.[8]
Can an NGO keep working while its renewal is pending?
Yes, if it applied at least six months before expiry. Under the amended section 4, it may continue its activities until the application is decided.[2]
What happens to funds after cancellation?
With government permission, the Director General may restrain banks from transferring funds, appoint an administrator and order residual funds returned to the donor or transferred elsewhere.[1]
Has the High Court overturned an NGO cancellation?
Yes. In August 2024 the High Court declared illegal the NGO Affairs Bureau's 2022 decision cancelling Odhikar's registration.[7]
Does an NGO need Bureau approval for every foreign donation?
Not since the 2026 amendment for donations of up to Tk 50 lakh a year, although the Bureau must be informed in advance of the work and areas involved.[2]
When did the 2026 amendment take effect?
Act No 54 of 2026 was published on 10 April 2026 and is deemed to have taken effect on 11 December 2025, replacing Ordinance No 77 of 2025.[2]
Source register
Primary legal and regulatory sources
Materials checked on 23 October 2026. Confirm the current official text before relying on any provision.
- Foreign Donations (Voluntary Activities) Regulation Act 2016 (Act No 43 of 2016), consolidated text as amended in 2026, sections 2, 4, 6 and 13 to 18 — Laws of Bangladesh (mirror)
- Foreign Donations (Voluntary Activities) Regulation (Amendment) Act 2026 (Act No 54 of 2026, published 10 April 2026) — Laws of Bangladesh (mirror)
- The Financial Express (UNB), 29 November 2025 — Advisers clear draft amendment to foreign donations law
- The Daily Star, Law & Our Rights, 31 October 2024 — A call to reform the foreign donations regulation law
- The Daily Star, Law & Our Rights, 6 January 2023 — Legal consequences of NGO registration
- The Financial Express, 27 July 2022 — HC rejects Odhikar's writ for renewal of its registration
- Dhaka Tribune, 22 August 2024 — High Court declares cancellation of Odhikar's registration illegal
- High Court Division, Md Shamsujjaman v Bangladesh, Writ Petition No 3691 of 2014 (14 November 2018), 13 SCOB [2020] HCD 65
- Dhaka Tribune, 10 April 2026 — 91 bills passed in parliament to convert interim-government ordinances
Related TRW assistance
Move from information to a defined next step
TRW advises NGOs, foundations and donors on NGO Affairs Bureau registration, renewals, show cause responses, statutory appeals and High Court challenges. Explore our NGO and not-for-profit practice or contact TRW to discuss your matter.