https://www.taxtmi.com/caselaws?id=462784 ITAT held for the assessee that donations made to specified private foundations as part of CSR obligations qualified for deduction under section 80G, because a payment lacking material return is a donation and the statutory CSR mandate does not bar 80G claims absent an explicit legislative restriction. The tribunal found s.37's CSR disallowance does not preclude independent 80G relief. The tribunal also deleted an s.14A disallowance (Amendment held prospective), concluding both issues in favour of the assessee. en-us Mon, 30 Dec 2024 00:00:00 +0530 Thu, 11 Sep 2025 18:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=462784 ITAT held for the assessee that donations made to specified private foundations as part of CSR obligations qualified for deduction under section 80G, because a payment lacking material return is a donation and the statutory CSR mandate does not bar 80G claims absent an explicit legislative restriction. The tribunal found s.37's CSR disallowance does not preclude independent 80G relief. The tribunal also deleted an s.14A disallowance (Amendment held prospective), concluding both issues in favour of the assessee. Case-Laws Income Tax Mon, 30 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=462784