Corporate Social Responsibility has become the part and parcel of the corporate strategy. After the implementation of Companies Act, 2013 some companies are taking it as a burden while some companies are trying to capitalize on it. They are considering it as a marketing tool. Various comparative studies of CSR practices have been carried out but most of the studies are belonged to banking sector. Only few comparative studies have been found in industrial sector especially in context of selected companies. From the survey of literature it is found that nowadays all sectors are engaged in CSR activities and coming up with innovative ideas. They are trying to bring newness in CSR area to separate it from mere charity and philanthropic activities. Companies are trying to show their presence in each CSR areas and spending CSR budgets on project to project basis. Therefore, the main purpose of this study is to analyze the CSR activities carried out by selected public and private sector companies in India. A comparative analysis has also been conducted between the CSR activities and expenditures of selected companies. Two public sector (ONGC & Coal India Ltd.) and two private sector (TCS & Reliance Industries Ltd.) companies have been selected on the basis of their market capitalization. The research is based on secondary data collected from websites, annual reports and sustainability reports of selected companies. Eleven parameters given by the ministry of corporate affairs and schedule VII of corporate social responsibility rules, 2014 have been taken for the purpose of study. On the basis of these parameters CSR rating has been done. The above eleven parameters have been further sub divided into 35 activities and a checklist is prepared and scoring has been done. The score of each company is totaled and mean of each activity is calculated separately which has become the base for comparison. The period of the study is 2015-16. The main findings of the study reveal that public sector companies are more focusing on environment sustainability and local community welfare and spending highest amount of their CSR budget on it, whereas private sector companies are showing their interest in healthcare and contribution to foundation. Public sector companies are spending more money on CSR but where the CSR activities are concerned private sector companies are leading. But difference in CSR activities among public and private sector companies are minimal. On the one hand in some areas private sector is leading and on the other hand public sector companies are rather active. The contribution of these companies towards people, profit and planet should be an example for other companies to fulfill their responsibilities.