CSR-1 Registration for Trusts and NGOs: Eligibility, Documents and Steps

A company that funds CSR work through an outside implementing agency can do so only through organisations registered with the Ministry of Corporate Affairs in Form CSR-1. For a Mumbai trust, society or Section 8 company hoping for CSR funding, CSR-1 is therefore the step that makes it eligible at all. This guide explains who can register, what is needed and the order of steps.

Who can register

Under Rule 4 of the Companies (Corporate Social Responsibility Policy) Rules, 2014, as amended in 2021, an implementing agency must have filed Form CSR-1. Broadly, the entities eligible to implement CSR projects are:

• a Section 8 company, a registered public trust or a registered society, registered for income tax exemption and donor deduction (the rules refer to Sections 12A and 80G; under the Income-tax Act, 2025 these are now Sections 332 and 354), with an established track record of at least three years in similar activities; and
• entities established by the Central or State Government, or by Parliament or a State Legislature, which are not subject to the track record condition.

Before you file: the order that matters

1. Registration with the Charity Commissioner (trust or society), or incorporation of the Section 8 company
2. PAN and a bank account in the organisation’s name
3. Income tax registration and approval (old 12A and 80G, now Sections 332 and 354). See 12A and 80G under the 2025 Act
4. NGO DARPAN, which most funders and portals also ask for
5. Three years of activity in the field, with audited accounts to show it
6. Form CSR-1

Filing Form CSR-1

1. Digital signature. The person filing must hold a valid DSC and be authorised by the trustees or board. A DSC of a former trustee is a common reason for problems.
2. Prepare the details: registration certificate and number, PAN, income tax registration and approval details, the trustees or directors, and the address.
3. File the form on the MCA portal, attaching the documents.
4. Professional certification. The form is digitally verified by a practising chartered accountant, company secretary or cost accountant.
5. CSR Registration Number. On successful filing, the MCA system generates a unique CSR Registration Number, which funding companies quote.

Where CSR-1 applications go wrong

• The trustees named in the form are not the trustees on the Charity Commissioner’s register
• The organisation’s name differs between the registration certificate, PAN and income tax approval
• Income tax registration or approval has lapsed or is provisional only
• Less than three years of activity, or no audited accounts to prove it
• The DSC holder is not authorised by a resolution

After registration

Keep the records current. A change of trustees, address or income tax status should be reflected everywhere, starting with a change report to the Charity Commissioner. Funding companies carry out their own due diligence and usually ask for the registration certificate, the current trustee list, audited accounts and the CSR Registration Number.

Frequently asked questions

Can a new trust apply for CSR-1?

A privately established trust or society generally needs a three-year track record, so a new organisation usually builds that first, often with individual donations and grants.

Does CSR-1 need renewal?

There is no periodic renewal of the registration as such, but the underlying income tax registrations do expire and must be renewed.

Is DARPAN compulsory for CSR-1?

The CSR rules turn on the entity’s legal and tax status, but DARPAN is widely asked for in practice, so it is sensible to have it in place.

Consultations are by appointment. To fix a time, telephone +91 99301 50560 or send a message on WhatsApp.

This guide describes general procedure as understood in October 2026. It is not legal advice; portals, forms and rules change, so confirm current requirements before acting.

Related

• 12A, 80G and CSR-1 for Mumbai trusts
• NGO DARPAN registration
• Trust health check