https://www.taxtmi.com/caselaws?id=754527 The ITAT Raipur allowed the assessee company's appeal for statistical purposes regarding disallowance of CSR expenses deduction under section 80G. The AO had disallowed the deduction arguing CSR expenses are statutory obligations under section 135 of Companies Act 2013, differing from voluntary donations eligible for 80G deduction. The CIT(A) failed to consider the assessee's reply and judicial pronouncements supporting CSR expenses eligibility for 80G deduction due to technical file upload issues. The ITAT restored the matter to CIT(A) for fresh adjudication after considering the assessee's submissions and relevant judicial precedents. en-us Wed, 29 May 2024 00:00:00 +0530 Wed, 26 Jun 2024 08:30:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754527 The ITAT Raipur allowed the assessee company's appeal for statistical purposes regarding disallowance of CSR expenses deduction under section 80G. The AO had disallowed the deduction arguing CSR expenses are statutory obligations under section 135 of Companies Act 2013, differing from voluntary donations eligible for 80G deduction. The CIT(A) failed to consider the assessee's reply and judicial pronouncements supporting CSR expenses eligibility for 80G deduction due to technical file upload issues. The ITAT restored the matter to CIT(A) for fresh adjudication after considering the assessee's submissions and relevant judicial precedents. Case-Laws Income Tax Wed, 29 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754527