https://www.taxtmi.com/caselaws?id=770062 The ITAT Mumbai upheld the reopening of assessment regarding deduction claimed under Section 80G for corporate social responsibility expenses. The tribunal found the reopening valid as the original AO had not examined whether CSR funds could qualify for Section 80G deduction. Following precedent in Alubound Dacs India Limited, the tribunal ruled that CSR expenditure qualifying under Sections 30-36 is allowable as deduction under Section 80G, except for donations to Swachh Bharat Kosh and Clean Ganga Fund as specified by Finance Act 2015 amendments. The AO was directed to allow the assessee's claim subject to meeting other Section 80G requirements. en-us Tue, 15 Apr 2025 00:00:00 +0530 Tue, 06 May 2025 09:58:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770062 The ITAT Mumbai upheld the reopening of assessment regarding deduction claimed under Section 80G for corporate social responsibility expenses. The tribunal found the reopening valid as the original AO had not examined whether CSR funds could qualify for Section 80G deduction. Following precedent in Alubound Dacs India Limited, the tribunal ruled that CSR expenditure qualifying under Sections 30-36 is allowable as deduction under Section 80G, except for donations to Swachh Bharat Kosh and Clean Ganga Fund as specified by Finance Act 2015 amendments. The AO was directed to allow the assessee's claim subject to meeting other Section 80G requirements. Case-Laws Income Tax Tue, 15 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770062