https://www.taxtmi.com/caselaws?id=761869 ITAT Kolkata held that assessee was entitled to claim deduction u/s 80G for donations made to approved institutions despite being CSR expenditure under Companies Act 2013. The tribunal distinguished between voluntary donations and mandatory CSR obligations, noting that while CSR spending is statutory, the choice of donating to 80G-approved institutions was voluntary. The court emphasized that Explanation-2 to section 37(1) only bars CSR deductions under that section, not other provisions. Since Income Tax Act specifically bars only donations to Swachh Bharat Kosh and Clean Ganga Fund from 80G benefits, other CSR donations to approved institutions remain eligible for deduction. en-us Mon, 30 Sep 2024 00:00:00 +0530 Thu, 12 Mar 2026 14:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761869 ITAT Kolkata held that assessee was entitled to claim deduction u/s 80G for donations made to approved institutions despite being CSR expenditure under Companies Act 2013. The tribunal distinguished between voluntary donations and mandatory CSR obligations, noting that while CSR spending is statutory, the choice of donating to 80G-approved institutions was voluntary. The court emphasized that Explanation-2 to section 37(1) only bars CSR deductions under that section, not other provisions. Since Income Tax Act specifically bars only donations to Swachh Bharat Kosh and Clean Ganga Fund from 80G benefits, other CSR donations to approved institutions remain eligible for deduction. Case-Laws Income Tax Mon, 30 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761869