https://www.taxtmi.com/caselaws?id=439353 The Tribunal allowed the assessee's appeal for statistical purposes, setting aside the decision denying the deduction under Section 80G. The Tribunal directed the Assessing Officer to reexamine the conditions for claiming the deduction and emphasized that CSR expenditure could be claimed under Section 80G if the necessary criteria were met, citing precedent. If the conditions were fulfilled, the deduction should be granted to the assessee, avoiding double disallowance as not intended by the legislature. en-us Tue, 20 Jun 2023 00:00:00 +0530 Wed, 21 Jun 2023 15:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439353 The Tribunal allowed the assessee's appeal for statistical purposes, setting aside the decision denying the deduction under Section 80G. The Tribunal directed the Assessing Officer to reexamine the conditions for claiming the deduction and emphasized that CSR expenditure could be claimed under Section 80G if the necessary criteria were met, citing precedent. If the conditions were fulfilled, the deduction should be granted to the assessee, avoiding double disallowance as not intended by the legislature. Case-Laws Income Tax Tue, 20 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439353