https://www.taxtmi.com/caselaws?id=773599 ITAT Mumbai quashed Pr. CIT's revision order u/s 263 regarding donation deduction u/s 80G. The assessing officer had examined donations during scrutiny, disallowing deduction to one foundation while implicitly accepting others after receiving required details. Following precedent in Gabriel India case, the assessing officer allowed 50% deduction on CSR donations u/s 80G. ITAT held the assessing officer's view was not erroneous and twin conditions for s.263 jurisdiction were not met. Appeal allowed. en-us Mon, 23 Jun 2025 00:00:00 +0530 Tue, 05 May 2026 13:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773599 ITAT Mumbai quashed Pr. CIT's revision order u/s 263 regarding donation deduction u/s 80G. The assessing officer had examined donations during scrutiny, disallowing deduction to one foundation while implicitly accepting others after receiving required details. Following precedent in Gabriel India case, the assessing officer allowed 50% deduction on CSR donations u/s 80G. ITAT held the assessing officer's view was not erroneous and twin conditions for s.263 jurisdiction were not met. Appeal allowed. Case-Laws Income Tax Mon, 23 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773599