https://www.taxtmi.com/caselaws?id=460431 ITAT Chennai held that CSR expenditure towards Prime Minister's National Relief Fund is eligible for deduction under section 80G. The assessee had spent amount towards CSR but disallowed deduction in total income statement. Tribunal found no specific restriction for donations from CSR funds to PM's National Relief Fund, distinguishing it from other specified funds. Following favorable precedents from ITAT Delhi and Mumbai, the Tribunal directed AO to allow the section 80G deduction, allowing the assessee's appeal. en-us Tue, 10 Dec 2024 00:00:00 +0530 Thu, 23 Jan 2025 19:45:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=460431 ITAT Chennai held that CSR expenditure towards Prime Minister's National Relief Fund is eligible for deduction under section 80G. The assessee had spent amount towards CSR but disallowed deduction in total income statement. Tribunal found no specific restriction for donations from CSR funds to PM's National Relief Fund, distinguishing it from other specified funds. Following favorable precedents from ITAT Delhi and Mumbai, the Tribunal directed AO to allow the section 80G deduction, allowing the assessee's appeal. Case-Laws Income Tax Tue, 10 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=460431