https://www.taxtmi.com/caselaws?id=768672 ITAT Bangalore ruled in favor of the assessee regarding denial of deduction under section 80G for CSR donations. The tribunal held that disallowance of CSR expenditure under section 37(1) does not preclude claiming deduction under section 80G when donations are made to approved institutions. The court distinguished between business expenditure computation under section 37(1) and deduction provisions under Chapter VIA. CSR contributions to section 80G approved entities qualify as donations despite being mandatory under Companies Act 2013. The tribunal set aside lower authorities' orders and directed deletion of additions for both assessment years. en-us Mon, 03 Mar 2025 00:00:00 +0530 Thu, 12 Mar 2026 14:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768672 ITAT Bangalore ruled in favor of the assessee regarding denial of deduction under section 80G for CSR donations. The tribunal held that disallowance of CSR expenditure under section 37(1) does not preclude claiming deduction under section 80G when donations are made to approved institutions. The court distinguished between business expenditure computation under section 37(1) and deduction provisions under Chapter VIA. CSR contributions to section 80G approved entities qualify as donations despite being mandatory under Companies Act 2013. The tribunal set aside lower authorities' orders and directed deletion of additions for both assessment years. Case-Laws Income Tax Mon, 03 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768672