https://www.taxtmi.com/caselaws?id=456887 ITAT Jaipur allowed the assessee's appeal regarding deduction under section 80G for CSR expenditure. The tribunal held that donations made to registered trusts under CSR obligations qualify for section 80G deduction despite being disallowed under section 37(1). The court distinguished between disallowance while computing income and deductions under Chapter VIA, noting that section 80G deductions are computed after total income calculation. The tribunal emphasized that except for specific exclusions under section 80G(2)(iiihk) and (iiihl), all other payments to eligible recipients qualify for donation deduction, rejecting the lower authority's denial of the claim. en-us Mon, 30 Oct 2023 00:00:00 +0530 Thu, 22 Aug 2024 19:52:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=456887 ITAT Jaipur allowed the assessee's appeal regarding deduction under section 80G for CSR expenditure. The tribunal held that donations made to registered trusts under CSR obligations qualify for section 80G deduction despite being disallowed under section 37(1). The court distinguished between disallowance while computing income and deductions under Chapter VIA, noting that section 80G deductions are computed after total income calculation. The tribunal emphasized that except for specific exclusions under section 80G(2)(iiihk) and (iiihl), all other payments to eligible recipients qualify for donation deduction, rejecting the lower authority's denial of the claim. Case-Laws Income Tax Mon, 30 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=456887