https://www.taxtmi.com/caselaws?id=777082 ITAT allowed the assessee's appeal, holding that the AO correctly accepted CSR expenditure of Rs.71 lakhs and deduction under s.80G (50% i.e. Rs.36,23,500) based on settled Tribunal precedents. The AO's failure to query CSR/80G in scrutiny was justified where the law was no longer res integra. PCIT's revision under s.263 was held to be wrongly assumed as the assessment was not erroneous and the twin conditions of Explanation 2 to s.263 were not satisfied. en-us Thu, 31 Jul 2025 00:00:00 +0530 Sat, 23 Aug 2025 08:31:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777082 ITAT allowed the assessee's appeal, holding that the AO correctly accepted CSR expenditure of Rs.71 lakhs and deduction under s.80G (50% i.e. Rs.36,23,500) based on settled Tribunal precedents. The AO's failure to query CSR/80G in scrutiny was justified where the law was no longer res integra. PCIT's revision under s.263 was held to be wrongly assumed as the assessment was not erroneous and the twin conditions of Explanation 2 to s.263 were not satisfied. Case-Laws Income Tax Thu, 31 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777082