https://www.taxtmi.com/caselaws?id=461436 The ITAT Pune dismissed the Revenue's appeal challenging allowance of deduction under section 80G for donations forming part of Corporate Social Responsibility expenditure. The Revenue argued that since CSR expenditure is not allowable under section 37, it should also not be eligible for section 80G deduction. The ITAT upheld the CIT(A)'s decision, noting that various judicial forums have consistently ruled in favor of allowing section 80G deductions for CSR donations, and adopted judicial consistency to reject the Revenue's position. en-us Wed, 15 May 2024 00:00:00 +0530 Mon, 07 Apr 2025 13:54:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=461436 The ITAT Pune dismissed the Revenue's appeal challenging allowance of deduction under section 80G for donations forming part of Corporate Social Responsibility expenditure. The Revenue argued that since CSR expenditure is not allowable under section 37, it should also not be eligible for section 80G deduction. The ITAT upheld the CIT(A)'s decision, noting that various judicial forums have consistently ruled in favor of allowing section 80G deductions for CSR donations, and adopted judicial consistency to reject the Revenue's position. Case-Laws Income Tax Wed, 15 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=461436