https://www.taxtmi.com/caselaws?id=768290 ITAT Delhi allowed deduction under section 80G for donations made as part of mandatory CSR activities under Companies Act, 2013. The Revenue Authority had disallowed the deduction arguing CSR expenditure lacks voluntary nature due to mandatory compliance requirements. The tribunal held that mandatory nature of CSR expenditure does not justify disallowance under section 80G if other conditions are fulfilled. The court reasoned that voluntary nature of donation relates to absence of reciprocal promise from donee, not mandatory compliance requirements. CSR expenditures are philanthropic without reciprocal commitment from beneficiaries, similar to regular donations eligible for section 80G deduction. en-us Wed, 19 Mar 2025 00:00:00 +0530 Fri, 04 Apr 2025 07:15:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768290 ITAT Delhi allowed deduction under section 80G for donations made as part of mandatory CSR activities under Companies Act, 2013. The Revenue Authority had disallowed the deduction arguing CSR expenditure lacks voluntary nature due to mandatory compliance requirements. The tribunal held that mandatory nature of CSR expenditure does not justify disallowance under section 80G if other conditions are fulfilled. The court reasoned that voluntary nature of donation relates to absence of reciprocal promise from donee, not mandatory compliance requirements. CSR expenditures are philanthropic without reciprocal commitment from beneficiaries, similar to regular donations eligible for section 80G deduction. Case-Laws Income Tax Wed, 19 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768290