The Bombay High Court has lifted the Interim Order on Maharashtra Public Trusts Contribution

In the evolving landscape of CSR, impact measurement has become the buzzword. But behind every impactful project lies something less glamorous yet equally essential — due diligence. While many corporates do conduct due diligence, it's often seen as a checkbox activity. A report is generated, a conversation is had, and then it's business as usual. But is that enough?

For NGOs in India, staying compliant with tax regulations is key to maintaining credibility and funding opportunities. Two important registrations under the Income Tax Act-Section 12A and Section 80G-play a vital role in this.

The ITAT ruled on a case involving Gujarat State Financial Services Ltd. regarding a ₹3.57 crore CSR donation to the Mukhyamantri Shree Swachchta Nidhi Gujarat. Initially, the assessee claimed a deduction under Section 80G, which the authorities disallowed, stating CSR donations were not eligible. However, the Tribunal found the donation qualifies under Section 80G and allowed the deduction.