MCA vide Circular No. 05/2021 dated 22nd April, 2021 has clarified that spending of CSR funds for 'setting up makeshift hospitals and temporary COVID Care facilities ' is an eligible CSR activity under Schedule VII of the Companies Act, 2013 relating to promotion of health care, including preventive health care, and, disaster management.
http://www.mca.gov.in/Ministry/pdf/GeneralCircularNo5_22042021.pdf