https://www.taxtmi.com/caselaws?id=443968 The Tribunal partially allowed the appeal by the assessee, affirming the Principal Commissioner of Income Tax's (PCIT) decision regarding the deduction under section 35(2AB) due to non-compliance with Form No. 3CL requirements. However, it overturned the PCIT's orders concerning deductions under sections 35(1)(i) and 80G. The Tribunal concluded that the Assessing Officer's (AO) actions were justifiable for these deductions, as the forms in question were not applicable to section 35(1)(i), and CSR expenses could be deductible under section 80G. The Tribunal emphasized adherence to legal provisions and due diligence in tax assessments. en-us Wed, 02 Aug 2023 00:00:00 +0530 Mon, 25 May 2026 16:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=443968 The Tribunal partially allowed the appeal by the assessee, affirming the Principal Commissioner of Income Tax's (PCIT) decision regarding the deduction under section 35(2AB) due to non-compliance with Form No. 3CL requirements. However, it overturned the PCIT's orders concerning deductions under sections 35(1)(i) and 80G. The Tribunal concluded that the Assessing Officer's (AO) actions were justifiable for these deductions, as the forms in question were not applicable to section 35(1)(i), and CSR expenses could be deductible under section 80G. The Tribunal emphasized adherence to legal provisions and due diligence in tax assessments. Case-Laws Income Tax Wed, 02 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=443968