Registration of Entities for conducting CSR Activities

The Ministry of Corporate Affairs (MCA) has introduced the electronic filing system, known as e-Form CSR-1, on the MCA Portal for entities to register their Corporate Social Responsibility (CSR) activities. Upon submission of Form CSR-1, a distinct CSR Registration Number will be allocated to each entity, serving as a unique identifier for their CSR initiatives.

The CSR Registration number is crucial for corporates to consider, as without it, entities are not registered with the MCA, and corporates cannot claim the donation amount as CSR expenditure. This article explores the significance of CSR Registration Number, eligibility criteria, and the documentation process for entities engaging in CSR initiatives.

Form CSR-1

Form CSR-1 serves as the registration document enabling implementing agencies to secure CSR funding from corporates. It is identified as the “Registration of Entities for undertaking CSR Activities”. This form is accessible on the V2 portal, allowing entities to download and subsequently file it for submission. The form requires verification of the entity’s email address through an OTP confirmation process. The form is also required to certify by practicing professional, whether CA/CS/CMA engaged in whole-time practice.

The following types of entities are eligible for registration, provided they engage in CSR Activities as outlined in Schedule VII of the Companies Act, 2013 –

1. Company established under Section 8, exempted under sub-clauses (iv), (v), (vi) or (via) of clause (23C) of Section 10 and approved under Section 80G of the Income Tax Act, 1961.

2. Company established under Section 8, registered under Section 12A and approved under Section 80G of the Income Tax Act, 1961.

3. Registered public trust, exempted under sub-clauses (iv), (v), (vi) or (via) of clause (23C) of Section 10 and approved under Section 80G of the Income Tax Act,1961.

4. Registered society, exempted under sub-clauses (iv), (v), (vi) or (via) of clause (23C) of Section 10 and approved under Section 80G of the Income Tax Act, 1961.

5. Registered Society or Public Trust, registered under Section 12A and approved under Section 80G of the Income Tax Act, 1961.

6. Company established under Section 8 or registered Trust or registered Society established by the Central Government or State Government.

7. Entity established under an Act of Parliament or State Legislature.

Note: CSR spending through an unregistered entitiy is not eligible for counting towards CSR activities.

Documents Required for Form CSR-1 Registration

The documents required to upload for Form CSR-1 Registration is as follows:

• Copy of the Certificate of Registration;
• Copy of the PAN of the Entity;
• DIN of the Director; or DIN or PAN of the Trustee or CEO or Chairperson or Chief functionary or authorized representative of the Entity;
• Copy of the Resolution authorizing the person by the entity with Resolution number and date of the resolution;(Specimen copy is given below)
• Digital Signature Certificate of the concerned person.

Specimen copy of the resolution 

(On the letterhead of the Entity)

Date

(Name of the Authorized Person)

(Position/Title)

(Entity Name)

(Entity Address)

Dear (Name of Authorized Person),

Subject: Authorization for CSR Activities

At a duly convened meeting of the Board of Directors of (Entity Name), held on (Date of Meeting), the following resolution was passed:

“RESOLVED THAT (Name of Authorized Person), (Position/Title), be and is hereby authorized and empowered to represent (Entity Name) in all matters related to Corporate Social Responsibility (CSR) activities as specified in Schedule VII of the Companies Act, 2013. The authorization includes but is not limited to signing documents, submitting reports, and liaising with relevant authorities;

RESOLVED FURTHER THAT the aforementioned authorization shall be valid until further notice and subject to any amendments or revocations deemed necessary by the Board of Directors;

RESOLVED FURTHER THAT a copy of this resolution duly signed by the Chairperson of the meeting be provided to (Name of Authorized Person) for record-keeping and presentation as required.”

This resolution is certified as true and correct.

(Signature of Chairperson)

(Name of Chairperson)

(Position/Title)

(Entity Name)

[Seal/Stamp of the Entity]

Conclusion: CSR Registration through Form CSR-1 is pivotal for entities to formalize their CSR activities. With a dedicated CSR Registration Number, corporates can demonstrate their commitment to social responsibility while complying with regulatory requirements. Understanding the eligibility criteria and necessary documentation ensures a smooth registration process, facilitating effective CSR implementation and monitoring.