https://www.taxtmi.com/caselaws?id=762877 ITAT Delhi ruled in favor of the assessee regarding deduction under section 80G for Corporate Social Responsibility expenses. The tribunal held that CSR payments do not correlate with disallowance under section 37(1) since section 80G operates after computing gross total income. The mandatory nature of CSR expenditure does not disqualify it from section 80G deduction, as CSR expenses are philanthropic without reciprocal commitment from beneficiaries, similar to voluntary donations. The tribunal set aside lower authorities' orders, allowing the deduction where other section 80G conditions are met. en-us Mon, 28 Oct 2024 00:00:00 +0530 Wed, 20 May 2026 18:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762877 ITAT Delhi ruled in favor of the assessee regarding deduction under section 80G for Corporate Social Responsibility expenses. The tribunal held that CSR payments do not correlate with disallowance under section 37(1) since section 80G operates after computing gross total income. The mandatory nature of CSR expenditure does not disqualify it from section 80G deduction, as CSR expenses are philanthropic without reciprocal commitment from beneficiaries, similar to voluntary donations. The tribunal set aside lower authorities' orders, allowing the deduction where other section 80G conditions are met. Case-Laws Income Tax Mon, 28 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762877