CSR 1

[Shubhra garg]

CSR 1 is to filed by the Society that is caring out CSR activities? 

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CS Shubhra Garg

[shivani jain]

Yes. 

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[LALANA KINI]

Dear members

If our company spending CSR expenses directly then whether the company has to file CSR 1 form 

Thanks 

Lalana

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[Ruchi]

Registration is mandatory pursuant to Section 135 of the Companies Act, 2013, read with Rule 4(1) and (2) of the Companies (CSR Policy) Rules, 2014 for the Companies established under section 8 of the Companies Act, 2013 having registrations under Section 12A and Section 80G under the Income Tax Act, 1961, Registered Public Trust with Section 12A and Section 80G registrations under the Income Tax Act, 1961, Registered Society with Section 12A and Section 80G registrations under the Income Tax Act, 1961, Company established under Section 8 of the Companies Act, 2013 or Registered Trust or Registered Society established by the Central Government or State Government and for Entity established under an Act of Parliament or State Legislature. 

Entities are required to attach their certificate of registration along with the copy of PAN card with the form and the said form can be digitally signed by one director / Trustee/ CEO / Chairperson/ Secretary /Authorized Representative as the case may be.

CS Ruchi Dawar

9536399944

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[Shubhra garg]

if a private limited company is giving the CSR amount to a registered society...then that society needs to file the CSR 1?

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CS Shubhra Garg

[Ruchi]

Yes

Also CSR 1 form itself is giving such options

CS Ruchi Dawar

9536399944

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[Mohan Ramaswami]

Pl clarify on this:  

Only if the Trust etc is doing CSR activity it needs to file the said form with mca. 

In case the trust or society is not doing CSR activity and having exemptions under the Income Tax Sct / Rules, then such Trusts need not intimate mca . Is that right?

Regards, 

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[shivani jain]

Yes,

since this E-Form CSR 1 is required to file only to qualify the entity for accepting CSR Funding as per sec 135 of Companies Act, 2013. 

Rest there is no need to file the same.

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[Praveen Bajantri]

Hi, 

As per the provisions of the Act, we had contributed directly to the Some trusts to meet their requirements in the following manner.

1. Exclusive Blind school Trust - Contribution Uniforms, Educational equipment

2. Old age Home - Towards sustainability (essential food commodities)

As per the latest amendment, can I ask aforesaid Trusts to file form CSR-1 -Return to receive funds under CSR provisions for future dates ? 

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Regards

Praveen

90366-21215

[shivani jain]

Yes, In case the above trust is Registered Trust and also reg under sec 12A & 80G of Income Tax Act 1961.

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[Ronak Gupta]

If the company is directly spending funds on their CSR activities do they need file CSR-1 for themselves?

Ronak Gupta
C.S. LLB
Delhi
9910226715

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[shivani jain]

No in case of direct spending there is no such requirement of filing E-Form CSR-1.

As you can also confirm this that there is no such option of the registered company itself for direct spending in  "nature of Entity" in the respective Form.

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[csshwe...@gmail.com]

If Trust or Society is not registered under section 12A and 80 G of the Income Tax Act, 1961, then do they need to file CSR-1?