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How MCA’s ZCZP Recognition Links CSR with Social Stock Exchange

Company Law : New MCA amendments permit companies to deploy a portion of CSR funds through Zero Coupon Zero Principal instruments listed on the ...

June 4, 2026 1287 Views 0 comment Print

CSR as a Parallel Mechanism for Local Governance: Legal & Accountability Challenges

Corporate Law : India transformed CSR into a statutory obligation under Section 135. This shift raises key questions on its role in governance and...

April 1, 2026 741 Views 0 comment Print

CSR Under Companies Act 2013: Complete Legal Framework Explained

Company Law : A comprehensive guide to applicability, 2% spending rule, governance structure, compliance requirements, and penalties under Secti...

February 24, 2026 5454 Views 0 comment Print

Comprehensive Compliance of Corporate Social Responsibility (CSR) – Section 135

Company Law : Understand CSR obligations under Section 135, including eligibility, expenditure, and reporting. Key takeaway: Proper CSR complian...

January 1, 2026 5145 Views 0 comment Print

CSR Penalties Rise: Why Non-Compliance Under Section 135 Proves Costly

Company Law : Explains the strict consequences for failing to meet CSR spending and transfer obligations under Section 135. Highlights how penal...

December 8, 2025 15729 Views 0 comment Print


Latest News


MCA Expands CSR Scope by Allowing Investment in Social Stock Exchange Instruments

Company Law : The MCA has widened CSR eligibility by recognizing subscriptions to Zero Coupon Zero Principal Instruments as a valid CSR activity...

May 30, 2026 1449 Views 0 comment Print

ICSI Representation on Name Change for CSR-Registered Trusts

Company Law : The issue concerns the inability to update trust details in CSR-1 registration records. It was highlighted that outdated informati...

April 1, 2026 744 Views 0 comment Print

CSR Activities Under Section 135 Of The Companies Act, 2013

Company Law : Public and private companies in Bihar increasingly invest in CSR, with key districts receiving substantial social development fund...

December 15, 2025 1665 Views 0 comment Print

CSR Spending: Details and Data Access

Company Law : The Ministry of Corporate Affairs confirms that CSR expenditure data for the last five years is publicly available on its CSR port...

August 7, 2025 4713 Views 0 comment Print

Penalties for CSR Non-Compliance Under Companies Act

Company Law : Government penalized companies for CSR non-compliance under the Companies Act. Details of penalties, CSR spending, and fund transf...

April 3, 2025 5025 Views 0 comment Print


Latest Judiciary


Section 80G Deduction on Eligible CSR Donations Cannot Be Denied Solely Due to CSR Nature: ITAT Mumbai

Income Tax : ITAT Mumbai held that eligible CSR donations qualify for Section 80G deduction if statutory conditions are met, despite disallowan...

July 4, 2026 111 Views 0 comment Print

ITAT Mumbai Upholds Goodwill Depreciation & Section 80G CSR Deduction

Income Tax : The ITAT held that depreciation on goodwill arising from amalgamation could not be disallowed in subsequent years after it had bee...

June 25, 2026 123 Views 0 comment Print

CSR Donations Qualify for Section 80G Deduction: ITAT Delhi

Income Tax : ITAT Delhi held that donations forming part of CSR expenditure are eligible for deduction under Section 80G if the statutory condi...

June 20, 2026 216 Views 0 comment Print

CSR Donation Eligible for Section 80G Deduction: ITAT Delhi

Income Tax : The ITAT held that foreign exchange gains arising from realization of export proceeds from services rendered to associated enterpr...

June 18, 2026 270 Views 0 comment Print

CSR Donations Eligible for Section 80G Deduction; No Double Disallowance Merely Because They Form Part of CSR Spend

Income Tax : Delhi ITAT held that donations qualifying under Section 80G do not lose eligibility merely because they form part of Corporate Soc...

June 17, 2026 276 Views 0 comment Print


Latest Notifications


Penalty Imposed for Incorrect CSR Disclosures in AOC-4 XBRL Filing

Company Law : ROC Cuttack held that responsibility for inaccurate information in e-forms rests with the authorised signatory and certifying prof...

June 10, 2026 270 Views 0 comment Print

MCA Adds Social Stock Exchange Instruments to CSR List

Company Law : MCA amends Schedule VII of the Companies Act to include subscription to zero coupon zero principal instruments on Social Stock Exc...

May 27, 2026 999 Views 0 comment Print

Companies (Corporate Social Responsibility Policy) Amendment Rules, 2026

Company Law : MCA has amended the CSR Rules to recognize zero coupon zero principal instruments issued by Social Stock Exchange-listed NPOs. The...

May 27, 2026 4584 Views 0 comment Print

ROC Levies Over Rs. 37 Lakh Penalty as CSR Amount Was Transferred Late

Company Law : ROC Haryana ruled that non-transfer of unspent CSR amount within six months from the close of the financial year constituted a vio...

May 20, 2026 351 Views 0 comment Print

ROC Imposes CSR Penalty for Delay in Transferring Unspent CSR Amount

Company Law : ROC Kolkata penalized a company and its directors for delayed transfer of unspent CSR funds to the Swachh Bharat Kosh. The order h...

May 16, 2026 852 Views 0 comment Print


CSR Initiatives on Energy Efficiency Projects in India

December 6, 2024 723 Views 0 comment Print

The Government outlines CSR’s role in energy-efficiency projects and sustainable development under the Companies Act, 2013.

Mandatory CSR Expenditure allowable Under Section 80G: ITAT Delhi

December 5, 2024 7449 Views 0 comment Print

ITAT Delhi resolves Cheil India Pvt. Ltd.’s appeal on CSR expense disallowance under Section 80G. Tribunal observed that CSR expenditures could qualify as donations if paid to approved institutions, distinct from direct CSR project costs

CSR Fund Utilization in India: 2020-23 Overview

November 28, 2024 2781 Views 1 comment Print

Learn about CSR fund utilization by Indian companies, key activities, and steps for ensuring compliance under the Companies Act, 2013.

Ongoing CSR Projects: Rules & Guidelines

November 27, 2024 20916 Views 2 comments Print

Learn about ongoing CSR projects, the rules, time limits, unspent CSR funds, and board responsibilities for effective corporate social responsibility.

Penalty Imposed on Ingeteam India Pvt Ltd for CSR Violation

October 3, 2024 1725 Views 0 comment Print

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

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

September 24, 2024 11556 Views 0 comment Print

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

Overview of Corporate Social Responsibility

September 12, 2024 2910 Views 0 comment Print

Explore the key aspects of Corporate Social Responsibility, its applicability, compliance under Section 135, and the benefits it offers to businesses and society.

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

August 30, 2024 825 Views 0 comment Print

Registrar of Companies Coimbatore issues penalty order under Section 454 for CSR non-compliance by Adisankara Spinning Mills Pvt Ltd during FY 2014-15 to 2016-17.

CSR Expenses: A Comprehensive Analysis of Tax Deductibility

August 28, 2024 7980 Views 3 comments Print

Discover which companies qualify for CSR under the Companies Act, 2013, the scope of eligible activities, tax implications, and compliance guidelines.

CSR Violation: Delay in transferring unspent CSR funds – MCA imposes penalty

August 21, 2024 2499 Views 0 comment Print

Clairvoyant India Pvt Ltd faces penalties for CSR violations under Section 135 of the Companies Act, 2013, due to non-compliance with CSR spending and committee requirements.

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