https://www.taxtmi.com/caselaws?id=774885 ITAT Mumbai allowed the assessee's appeal against PCIT's revision u/s 263 denying section 80G deduction for CSR donations. The tribunal held that CSR donations to registered entities under section 80G are eligible for deduction as section 80G doesn't require donations to be voluntary. Though Companies Act 2013 mandates CSR spending quantum, it doesn't specify recipients, allowing discretionary choice. CBDT Circular 1/2015 permits deductions for CSR expenditure eligible under other sections. PCIT wrongly invoked section 263 provisions for denying section 80G deduction on CSR donations. en-us Tue, 17 Jun 2025 00:00:00 +0530 Mon, 14 Jul 2025 12:05:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774885 ITAT Mumbai allowed the assessee's appeal against PCIT's revision u/s 263 denying section 80G deduction for CSR donations. The tribunal held that CSR donations to registered entities under section 80G are eligible for deduction as section 80G doesn't require donations to be voluntary. Though Companies Act 2013 mandates CSR spending quantum, it doesn't specify recipients, allowing discretionary choice. CBDT Circular 1/2015 permits deductions for CSR expenditure eligible under other sections. PCIT wrongly invoked section 263 provisions for denying section 80G deduction on CSR donations. Case-Laws Income Tax Tue, 17 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774885