Legal Status and Compliance

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Legal Status and Compliance

Legal Registrations and Compliance Status

Mahashakti Foundation is committed to maintaining transparency, accountability and compliance with applicable laws and regulatory requirements. The following table provides an overview of the Foundation’s legal registrations and statutory compliance credentials.

Sl. No.	Registration / Compliance	Status	Compliance Status
1	Legal Entity – Public Charitable Trust	Registered	Annual Returns Submitted with Sub Registrar
2	Permanent Account Number (PAN)	Obtained	IT Retunes Filed
3	Income Tax Registration under Section 12AB	Valid	Annual Returns Filed
4	Income Tax Approval under Section 80G	Valid	Annual Returns Filed
5	Foreign Contribution (Regulation) Act (FCRA)	Valid	Periodic Returns Filed
6	CSR-1 Registration	Registered	Valid
7	NITI Aayog – NGO Darpan	Registered	Valid
8	National Stock Exchange (NSE) – Social Stock Exchange (SSE)	Valid	Valid
9	Employees’ Provident Fund Organisation (EPFO)	Registered	Valid
10	Goods and Services Tax (GST)	Active	Periodic Returns Filed
11	Udyam Registration	Registered	Valid
12	Employees’ State Insurance Corporation (ESIC)	Registered	Periodic Returns Filed
13	Labour Establishment Registration	Registered	Periodic Returns Filed

Disclosure Note: The status of registrations and approvals is subject to their respective validity periods and applicable statutory requirements. Relevant certificates and registration details may be made available upon request, in accordance with the Board-approved policies of Mahashakti Foundation.

Accountability and Transparency Compliance

Policies, Review and Implementation

Mahashakti Foundation is committed to maintaining high standards of accountability, transparency and good governance. The organisation develops and implements policies in accordance with Board-approved decisions. All policies are reviewed annually and placed before the Board for approval, as applicable. Relevant team members are provided with appropriate training and guidance to ensure effective implementation and adherence to established policies, procedures and accountability standards.

Sl. No.	Policy Available and Implemented	Key purpose
1	Financial Management and Internal Control Policy	Budgeting, accounting, financial approvals, expenditure control, bank operations and financial reporting.
2	Procurement and Vendor Management Policy	Transparent procurement, competitive quotations, vendor selection, conflict checks and approval limits.
3	Anti-Fraud, Anti-Bribery and Ethics Policy	Prevention, reporting, investigation and resolution of fraud, corruption, bribery and misuse of organisational resources.
4	Whistleblower Policy	Confidential reporting of misconduct, financial irregularities and unethical practices, with protection against retaliation.
5	Conflict of Interest Policy	Disclosure and management of personal, family, financial or professional interests that may influence decisions.
6	Human Resources and Code of Conduct Policy	Recruitment, equal opportunity, attendance, leave, performance management, discipline and employee conduct.
7	POSH Policy	Prevention and redressal of sexual harassment at the workplace, in accordance with applicable law.
8	Safeguarding and Child Protection Policy	Protection of children, vulnerable adults and community members from abuse, exploitation and harm.
9	Data Protection and Privacy Policy	Responsible collection, use, storage, sharing, retention and disposal of staff, beneficiary and donor data.
10	Document Retention and Disposal Policy	Secure maintenance, archiving and authorised disposal of organisational records.
11	Delegation of Authority Policy	Clear financial and administrative approval powers, responsibilities and accountability at different levels.
12	Grant and Donor Management Policy	Donor agreements, grant utilisation, budget monitoring, reporting, restrictions and fund reconciliation.
13	Cost Allocation Policy	Transparent and consistent allocation of shared staff, administrative and operational costs across projects.
14	Monitoring, Evaluation and Learning (MEL) Policy	Reliable programme data, outcome tracking, impact assessment, data verification and corrective action.
15	Beneficiary Feedback and Grievance Redressal Policy	Accessible channels for complaints, feedback, appeals and resolution within defined timelines.
16	Risk Management and Compliance Policy	Identification, assessment, mitigation and monitoring of financial, operational, legal and reputational risks.
17	Travel, Advance and Expense Reimbursement Policy	Authorisation, documentation, settlement and verification of travel and operational expenses.
18	Communication, Media and Disclosure Policy	Accurate public communication, responsible use of photographs and stories, donor acknowledgements and protection of confidential information.
19	Environmental and Social Responsibility Policy	Responsible environmental practices, inclusion, non-discrimination and prevention of harm in programme delivery.
20	IT, Cybersecurity and Information Access Policy	Access controls, passwords, cybersecurity, backups, data breaches and secure use of digital systems.

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