https://www.taxtmi.com/caselaws?id=462475 ITAT Mumbai quashed PCIT's revision order u/s 263 regarding deduction u/s 80G for CSR expenses. Following precedent in JMS Mining Pvt. Ltd. and SC decision in Malabar Industrial Co. Ltd., the tribunal held that the original assessment order allowing 80G deduction on CSR expenses was not erroneous. PCIT lacked jurisdiction to invoke Section 263 provisions. The revision order was set aside and original assessment order u/s 143(3) was reinstated. Appellant's grounds were allowed. en-us Tue, 27 Jun 2023 00:00:00 +0530 Wed, 25 Jun 2025 11:05:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=462475 ITAT Mumbai quashed PCIT's revision order u/s 263 regarding deduction u/s 80G for CSR expenses. Following precedent in JMS Mining Pvt. Ltd. and SC decision in Malabar Industrial Co. Ltd., the tribunal held that the original assessment order allowing 80G deduction on CSR expenses was not erroneous. PCIT lacked jurisdiction to invoke Section 263 provisions. The revision order was set aside and original assessment order u/s 143(3) was reinstated. Appellant's grounds were allowed. Case-Laws Income Tax Tue, 27 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=462475