https://www.taxtmi.com/caselaws?id=462899 The ITAT Mumbai held that expenditure on CSR obligations is not eligible for deduction under section 80G, as CSR payments are mandated by law and cannot be treated as voluntary donations. The AO's allowance of the deduction was supported by coordinate bench decisions and detailed verification. The PCIT's revision under section 263 was found to be erroneous and unsustainable, as the AO's order was not erroneous or prejudicial to the revenue. The ITAT quashed the PCIT's order and upheld the AO's assessment, allowing the assessee's appeal. en-us Wed, 11 Jun 2025 00:00:00 +0530 Tue, 05 May 2026 13:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=462899 The ITAT Mumbai held that expenditure on CSR obligations is not eligible for deduction under section 80G, as CSR payments are mandated by law and cannot be treated as voluntary donations. The AO's allowance of the deduction was supported by coordinate bench decisions and detailed verification. The PCIT's revision under section 263 was found to be erroneous and unsustainable, as the AO's order was not erroneous or prejudicial to the revenue. The ITAT quashed the PCIT's order and upheld the AO's assessment, allowing the assessee's appeal. Case-Laws Income Tax Wed, 11 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=462899