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The ITAT set aside the PCIT's revision order under section 263, holding that the AO's assessment under sections 143(3) read with 144B was not erroneous or prejudicial to the Revenue. The tribunal found the deduction claimed under section 80G for donations made as part of CSR expenditure to approved trusts was allowable, rejecting the PCIT's contention of inadequate inquiry. Further, the claim for deduction of 'GST Credit Expenses Written Off' under section 37(1) was upheld, as the AO had conducted sufficient examination and formed a plausible view. The PCIT's disagreement did not satisfy the pre-condition for invoking revisionary jurisdiction, and mere difference of opinion could not justify fresh assessment.