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CSR

Latest Articles


CSR in India: Genuine Reasons or Just Excuses?

Corporate Law : India's CSR law mandates companies to spend on social welfare. Explore genuine reasons for CSR shortfall and reasons that may seem...

March 5, 2025 630 Views 0 comment Print

Section 135 of Companies Act 2013 (CSR Provisions)

Company Law : learn about corporate social responsibility under companies act 2013 ....

February 3, 2025 948 Views 0 comment Print

Union Budget 2025-26 – Corporate Tax Wishlist

Income Tax : Explore corporate tax reforms expected in Union Budget 2025-26, including CSR deductions, TDS rationalization, MSME payment rules,...

January 31, 2025 5808 Views 0 comment Print

Challenges in impact assessment relating to CSR projects

Corporate Law : Explore the key challenges in conducting CSR impact assessments and solutions to ensure meaningful social contributions from corpo...

January 29, 2025 381 Views 0 comment Print

A Detailed Analysis on Corporate Social Responsibility (CSR)

Company Law : Learn about CSR under the Companies Act, 2013, including its applicability, compliance, governance, spending requirements, and imp...

January 7, 2025 1560 Views 0 comment Print


Latest News


Amendment in Companies Act, 2013 and CSR Monitoring

Company Law : Govt discusses proposed amendments to Companies Act, 2013 to enhance ease of business and CSR regulations, ensuring compliance and...

February 12, 2025 852 Views 0 comment Print

Corporate Social Responsibility (CSR) Assessment in India

Company Law : Analysis of CSR compliance under the Companies Act, 2013. Details on CSR spending mandates, sectoral allocations, and state-wise e...

February 12, 2025 2850 Views 1 comment Print

CSR & Social Governance: Practice Questions – Professional Programme (New Syllabus)

CA, CS, CMA : Practice questions on Social Impact Assessment & CSR Audit, covering impact analysis, principles, methods, and taxation aspects fo...

February 4, 2025 315 Views 0 comment Print

Guidelines for CSR Fund Utilization by Companies

Company Law : Overview of CSR guidelines under the Companies Act, 2013, monitoring mechanisms, and lack of special provisions for local communit...

December 27, 2024 1476 Views 0 comment Print

ICSI request Extending support to Armed Forces through CSR Contributions

Company Law : Extend CSR support to Armed Forces, veterans, and war widows. Contributions are tax-exempt under Section 80G and managed transpare...

December 21, 2024 441 Views 0 comment Print


Latest Judiciary


CSR expenditure incurred to bring goodwill is allowable

Income Tax : ITAT Delhi held that the expenditure incurred on CSR activities may not have direct nexus with the activities of the assessee but ...

February 10, 2025 582 Views 0 comment Print

Section 68 Not Applicable for Non-Utilisation of CSR Funds: ITAT Ahmedabad

Income Tax : ITAT Ahmedabad held that provisions of section 68 of the Income Tax Act doesn’t apply in the matter of non-utilisation of amount...

January 16, 2025 78 Views 0 comment Print

Mandatory CSR Expenditure allowable Under Section 80G: ITAT Delhi

Income Tax : ITAT Delhi resolves Cheil India Pvt. Ltd.'s appeal on CSR expense disallowance under Section 80G. Tribunal observed that CSR expen...

December 5, 2024 6399 Views 0 comment Print

CSR Expenses Eligibility for Section 80G Deduction: ITAT restores Matter to CIT(A)

Income Tax : Detailed analysis of ABIS Export India Pvt Ltd Vs DCIT (ITAT Raipur) case regarding CSR expenses deduction under Sec. 80G. Explore...

June 24, 2024 648 Views 0 comment Print

Assessee entitled to Section 80G Deduction on CSR Expenditure: ITAT Mumbai

Income Tax : Detailed analysis of Alubound Dacs India Private Limited vs. DCIT case before ITAT Mumbai regarding the allowance of Section 80G d...

June 13, 2024 1464 Views 0 comment Print


Latest Notifications


CSR Penalty: RD Waives Director Fines, Reduces Company Penalty for Procedural Errors

Company Law : Regional Director modifies CSR penalty for Clairvoyant India, waiving fines for directors, and reducing company penalty due to pro...

March 6, 2025 48 Views 0 comment Print

Deadline for Filing Form CSR-2 Extended to March 31, 2025

Company Law : Last date of filing Form CSR-2 separately on or before 31st December, 2024, (after filing Form No. AOC-4 or Form No. AOC-4-NBFC (I...

December 31, 2024 7029 Views 0 comment Print

Penalty Imposed on Ingeteam India Pvt Ltd for CSR Violation

Company Law : Ingeteam India Pvt Ltd faces penalty for failing to comply with CSR obligations under Section 135 of the Companies Act, 2013....

October 3, 2024 591 Views 0 comment Print

Form CSR-2 for FY 2023-24 to be Filed by 31st Dec 2024: MCA

Company Law : MCA amends Companies (Accounts) Rules, 2014. CSR-2 form filing for FY 2023-24 extended to December 31, 2024. Learn more about this...

September 24, 2024 9357 Views 0 comment Print

CSR disclosure in Plain Format instead of Table: MCA imposes ₹10000 Penalty

Company Law : Registrar of Companies Coimbatore issues penalty order under Section 454 for CSR non-compliance by Adisankara Spinning Mills Pvt L...

August 30, 2024 303 Views 0 comment Print


Corporate Social Responsibility (CSR) & related provisions

May 5, 2023 26568 Views 2 comments Print

Every company to which CSR criteria is applicable and the amount to be spent by a company is more than Rs. 50 lakh shall be required to constitute a CSR committee of the Board.

Demystifying Corporate Social Responsibility

May 4, 2023 1830 Views 0 comment Print

Corporate Social Responsibility, which refers to a company’s voluntary initiatives to take responsibility for its impact on society and the environment. CSR is the way in which companies integrate social and environmental concerns into their business operations and interactions with stakeholders, including customers, employees, shareholders, communities, and the planet.

CSR: Building a Sustainable Future for Business & Society

April 27, 2023 813 Views 0 comment Print

Corporate Social Responsibility (CSR) refers to a company’s responsibility to contribute to the sustainable development of society. CSR is not only about fulfilling legal obligations but also going beyond them to ensure that the company operates in a way that benefits its stakeholders and the environment.

CSR under Companies Act 2013: A Discussion between Arjuna & Krishna

April 26, 2023 714 Views 0 comment Print

Explore the nuances of Corporate Social Responsibility (CSR) under the Companies Act 2013 through a dialogue between Arjuna and Krishna. Understand the legal provisions, benefits, and strategic aspects of CSR, including compliance, impact measurement, and transparent communication.

Expenditure towards CSR disallowed u/s 37 of Income Tax Act

April 13, 2023 5976 Views 0 comment Print

ITAT Mumbai held that expenditure incurred towards Corporate Social Responsibility are specifically disallowed as per explanation 2 to Section 37(1) of the Income Tax Act.

ITC on CSR expenditure and CSR under Companies Act, Income Tax Act & GST

April 8, 2023 3099 Views 0 comment Print

Explore the implications of Corporate Social Responsibility (CSR) expenditures under Companies Act, Income Tax Act, and GST. Gain insights into tax laws, deductions, and proposed changes. Stay informed to make informed business decisions.

Overview of CSR expenditure

April 8, 2023 51879 Views 1 comment Print

Company covered under Section 135(1) of Companies Act, 2013 is required to spend 2% of Average net profits of company made during three immediately preceding financial years towards CSR

ICSI Request for extension of time period for filing of Form CSR-2

April 5, 2023 4761 Views 0 comment Print

Request for extension of time period for filing of Form CSR-2 for the financial year ended March 31, 2022 without levying additional fee

ITC eligibility of CSR expenditure under GST & Finance Bill, 2023

April 1, 2023 8217 Views 0 comment Print

Section 16(1) of CGST Act, 2017 provides that input tax shall be allowed on goods or services which are used or intended to be used in the course or furtherance of business. Further, Section 17(5) disallows credit on certain goods and services.

MCA Form CSR-1 Registration: A New Way to Get Funding for Your NGO

April 1, 2023 13137 Views 1 comment Print

Unlock CSR funding for your NGO! Learn about MCA Form CSR-1 registration, eligibility criteria, required documents, and the process. Secure your NGOs place in the National CSR Exchange Portal for potential funding opportunities.

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