https://www.taxtmi.com/caselaws?id=462881 The ITAT Mumbai set aside the PCIT's revision order u/s 263 regarding deduction u/s 80G on CSR expenditure. The assessee had claimed deduction u/s 80G on expenditure that was part of CSR spending and had added back the CSR expenditure in the return. The AO had properly examined both the deduction claim and the CSR expenditure treatment. The ITAT held that since the AO had adequately considered these issues, the PCIT's revision u/s 263 was unjustified. The tribunal allowed the assessee's appeal and set aside the revision order. en-us Wed, 30 Aug 2023 00:00:00 +0530 Tue, 22 Jul 2025 20:35:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=462881 The ITAT Mumbai set aside the PCIT's revision order u/s 263 regarding deduction u/s 80G on CSR expenditure. The assessee had claimed deduction u/s 80G on expenditure that was part of CSR spending and had added back the CSR expenditure in the return. The AO had properly examined both the deduction claim and the CSR expenditure treatment. The ITAT held that since the AO had adequately considered these issues, the PCIT's revision u/s 263 was unjustified. The tribunal allowed the assessee's appeal and set aside the revision order. Case-Laws Income Tax Wed, 30 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=462881