https://www.taxtmi.com/caselaws?id=410065 ITAT held that CIT's revision under s.263 was unsustainable and upheld the AO's allowance of CSR contributions as deductions under s.80G. The tribunal found Parliament's express restriction in Explanation 2 to s.37 did not bar legitimate s.80G claims for donations other than the specified funds, and the donees satisfied s.80G approval requirements. The AO's view was plausible; there was no error or prejudice warranting revision. Decision in favour of the assessee. en-us Thu, 22 Jul 2021 00:00:00 +0530 Fri, 05 Sep 2025 14:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=410065 ITAT held that CIT's revision under s.263 was unsustainable and upheld the AO's allowance of CSR contributions as deductions under s.80G. The tribunal found Parliament's express restriction in Explanation 2 to s.37 did not bar legitimate s.80G claims for donations other than the specified funds, and the donees satisfied s.80G approval requirements. The AO's view was plausible; there was no error or prejudice warranting revision. Decision in favour of the assessee. Case-Laws Income Tax Thu, 22 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=410065