https://www.taxtmi.com/caselaws?id=769570 The ITAT Ahmedabad allowed the assessee's appeal regarding deduction under section 80G for donations made as part of Corporate Social Responsibility obligations. The tribunal held that the CIT(A)'s conclusion was contrary to legislative structure and failed to appreciate section 80G's scope and autonomy within Chapter VI-A. Considering the legislative intent behind Explanation 2 to section 37(1), the structure of Chapter VI-A, judicial consensus from coordinate benches, and the assessee's full compliance with section 80G conditions, the tribunal directed deletion of the disallowance made by the AO and sustained by the CIT(A). en-us Fri, 25 Apr 2025 00:00:00 +0530 Fri, 24 Jul 2026 15:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769570 The ITAT Ahmedabad allowed the assessee's appeal regarding deduction under section 80G for donations made as part of Corporate Social Responsibility obligations. The tribunal held that the CIT(A)'s conclusion was contrary to legislative structure and failed to appreciate section 80G's scope and autonomy within Chapter VI-A. Considering the legislative intent behind Explanation 2 to section 37(1), the structure of Chapter VI-A, judicial consensus from coordinate benches, and the assessee's full compliance with section 80G conditions, the tribunal directed deletion of the disallowance made by the AO and sustained by the CIT(A). Case-Laws Income Tax Fri, 25 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769570