Donation & Refund Policy

OFFICIAL STATUTORY DONATION, CANCELLATION & REFUND POLICY

ETERNAL SOCIAL RESTORATION FOUNDATION is an incorporated Section 8 Not-for-Profit Company registered under the Companies Act, 2013, Ministry of Corporate Affairs, Government of India.
Corporate Identification Number (CIN): U86900GJ2026NPL177294
Banking Partner: State Bank of India (SBI), Commercial Branch, Surat (A/C: 00000045384880243 | IFSC: SBIN0063749)
Registered Office: 333, 3rd Floor, Rajhans Ornate, Parle Point, Surat, Gujarat, India – 395007

Last Updated: October 2026

Governed by RBI, PMLA & Companies Act • ESRF Secretariat, Surat

1. Statutory Non-Profit Status & Purpose of Contributions

ETERNAL SOCIAL RESTORATION FOUNDATION is an incorporated Section 8 Not-for-Profit Company registered under the Companies Act, 2013, Ministry of Corporate Affairs, Government of India (CIN: U86900GJ2026NPL177294). All financial contributions, donations, and pro bono resources received by the Foundation are applied strictly and exclusively toward executing our 12 statutory non-profit objects: protecting senior citizens from neglect and abuse, defending women against domestic distress, preventing child exploitation and forced labor, providing free legal aid and counseling for non-cognizable civil grievances, and fostering rural welfare and community dignity.

2. Voluntary Nature of Contributions (Charitable Gift Declaration)

All donations remitted to the Eternal Social Restoration Foundation are 100% voluntary, gratuitous, and unconditional charitable gifts. By making a donation, the donor explicitly confirms that the funds are transferred without any commercial quid pro quo, commercial expectation, or contractual consideration. Donors acquire zero shares, equity, commercial interest, operational control, voting rights, or proprietary governance claims over the Foundation or its programs.

3. Official Foundation Bank Account Details

To guarantee absolute financial integrity and zero intermediary deductions, all bank transfers must be made directly to the Foundation’s verified institutional bank account:
• Account Name: ETERNAL SOCIAL RESTORATION FOUNDATION
• Account Number: 00000045384880243
• Bank & Branch: State Bank of India (SBI), Commercial Branch, Surat
• IFS Code: SBIN0063749 | CIF Number: 92497544326 | MICR: 395002116
• Swift / Inward Purpose: Domestic Indian Rupee (INR) Non-Profit Transfers Only.

4. Official UPI QR Standee & Merchant Credentials

For instant and convenient contributions via UPI (Unified Payments Interface), donors should scan only the official physical standee QR code displayed on our verified website (esrfhelp.org/donate/):
• Official UPI ID: SBIBHIM.INSTANT53294737477057307@sbipay
• Verified Merchant Name: ETERNAL SOCIAL RESTORATION FOUNDATION
• Merchant ID (MID): 022211900591199 | Terminal ID (TID): SB421175
Direct bank-to-bank UPI transfers incur zero transaction fees or payment gateway cuts, ensuring 100% of your contribution reaches beneficiaries.

5. General Policy on Non-Refundability of Donations

Because donations are voluntary charitable contributions that are promptly allocated toward ongoing social welfare operations, emergency legal aid counseling, and beneficiary welfare programs, donations once remitted to the Foundation are generally non-refundable. Donors are advised to verify the payment amount and account details carefully before confirming any bank transfer or UPI transaction.

6. Erroneous & Duplicate Transfer Resolution Protocol

The Foundation recognizes that technical errors or accidental duplicate entries may occasionally occur. The Foundation will consider refund requests strictly under the following statutory conditions:
• Eligibility Criteria: (a) An accidental duplicate debit where the donor’s bank account was charged multiple times for a single intended donation, or (b) An erroneous typographical error in the transferred sum resulting from a demonstrable banking glitch.
• Reporting Window: The donor must submit a formal refund request in writing within seven (7) calendar days from the date of the transaction.
• Required Documentation: The donor must email contact@esrfhelp.org providing: (1) Full Name and Contact Details, (2) Copy of Government ID proof, (3) Transaction Reference Number / UTR Number, (4) Date and exact time of transfer, and (5) Bank account statement showing the debit.
• Verification & Processing: Validated refund requests will be scrutinized by the Foundation’s Finance Committee within seven (7) business days. Approved refunds will be remitted strictly back to the original source bank account from which the payment originated.

7. Section 80G Tax Deductibility & Mandatory PAN Submission

In compliance with Section 80G and Section 12A of the Income Tax Act, 1961, and Central Board of Direct Taxes (CBDT) notifications:
• Donors seeking statutory tax exemption receipts under Section 80G are legally required to provide their Permanent Account Number (PAN) and residential address at the time of donation in accordance with Section 139A.
• The Foundation reports all verified eligible donations to the Income Tax Department via mandatory annual statutory filings (Form 10BD).
• An official computerized donation certificate (Form 10BE) will be generated and emailed to eligible donors following statutory filing cycles.

8. Strict Ban on Foreign Contributions (FCRA 2010 Compliance)

In strict adherence to the Foreign Contribution (Regulation) Act, 2010 (FCRA):
• The Eternal Social Restoration Foundation accepts contributions EXCLUSIVELY from Indian citizens holding domestic Indian bank accounts remitted in Indian National Rupees (INR).
• The Foundation does NOT accept donations from foreign nationals, foreign corporations, overseas credit cards, or foreign bank accounts, nor does it accept inward international remittances until formal FCRA registration is granted by the Ministry of Home Affairs (MHA), Government of India.
• Any contribution originating from a foreign source will be rejected or returned to the originating institution in accordance with Reserve Bank of India (RBI) guidelines.

9. Anti-Money Laundering (AML) & Know Your Donor (KYD) Thresholds

To prevent financial malfeasance and adhere to the Prevention of Money Laundering Act, 2002 (PMLA):
• The Foundation enforces tiered Know Your Donor (KYD) documentation. Any single contribution exceeding ₹50,000 (Rupees Fifty Thousand) mandates verification of the donor’s PAN card and government address proof.
• Completely anonymous, untraceable, or bearer instrument contributions exceeding statutory thresholds are strictly prohibited.
• The Foundation reserves the right to decline or freeze any remittance where the source of funds cannot be verified or appears suspicious.

10. Statutory Prohibition of Cash Collections by Volunteers (Part M Bar)

In accordance with Part M of the Foundation’s Constitution Deed, no volunteer, panel advocate, area associate, or office bearer is authorized to collect cash donations, solicit loans, or receive personal funds in the name of the Foundation.
The Foundation maintains an absolute cashless donations policy for public collections. Donors are strictly warned against handing cash to any individual claiming to represent ESRF. The Foundation bears zero responsibility for private cash handovers and will initiate criminal action under Sections 447 and 448 of the Companies Act, 2013 against any person misusing its name.

11. Earmarked Contributions & Programmatic Allocation

Donors may indicate a preference to support a specific statutory object (such as Elderly Support, Child Education Aid, Women’s Legal Defense Camps, or Tree Plantation). The Foundation endeavors to apply earmarked funds toward the designated program. However, if a specific initiative becomes fully funded, unfeasible, or interrupted due to administrative or legal factors, the Governing Body reserves the discretion to reallocate the contribution to general social restoration programs of an equivalent humanitarian nature.

12. Corporate Social Responsibility (CSR) Contributions

The Foundation welcomes partnerships with corporations and institutional donors qualifying under Section 135 and Schedule VII of the Companies Act, 2013. CSR partnerships are governed by formal bilateral Memoranda of Understanding (MoUs), customized project milestones, statutory CSR-1 registration filing, and comprehensive fund utilization certificates (UCs) certified by independent practicing Chartered Accountants.

13. Chargeback & Payment Dispute Protection

By initiating a contribution via our banking details or UPI QR code, the donor agrees not to initiate unwarranted chargebacks, payment stops, or false bank claims without first exhausting our direct resolution procedure. If a dispute or chargeback is initiated, the Foundation will submit complete transaction records, IP logs, and official receipts to the relevant banking institution to substantiate the legitimate non-profit contribution.

14. Financial Transparency, Audits & Dual Signatory Controls

The Eternal Social Restoration Foundation adheres to the highest standards of financial transparency:
• All organizational disbursements and banking operations are protected by dual-signatory executive controls.
• Foundation accounts are audited annually by an independent, qualified Chartered Accountant.
• Audited financial statements, Directors’ reports, and statutory returns are regularly submitted to the Registrar of Companies (RoC Ahmedabad), Ministry of Corporate Affairs, and the Income Tax Department.

15. Donor Grievance Redressal Desk & Jurisdiction

If you have any questions, transaction discrepancies, or receipt requests, please contact our dedicated Finance & Donor Relations Desk:

Finance & Statutory Contributions Desk
Eternal Social Restoration Foundation
Registered Office: 333, 3rd Floor, Rajhans Ornate, Parle Point, Surat, Gujarat, India – 395007
Official Email: contact@esrfhelp.org (Subject: \”Donation Inquiry / Transaction Verification\”)
Helpline: +91 91061 03153

Governing Law: All financial contributions and refund claims shall be governed exclusively by the laws of India and subject to the exclusive jurisdiction of the competent courts in Surat, Gujarat, India.

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Eternal Social Restoration Foundation (ESRF) is a registered Section 8 Not-for-Profit organization dedicated to upholding constitutional dignity, legal aid, healthcare relief, and socio-economic empowerment for underprivileged communities.

CIN: U86900GJ2026NPL177294

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