https://www.taxtmi.com/caselaws?id=778092 ITAT AHMEDABAD held that donations to institutions eligible under s.80G were allowable as deductions even if made from CSR-mandated funds, except contributions to Swachh Bharat Kosh and Clean Ganga Fund which are excluded. Noting divergent Tribunal precedents favouring both assessee and Revenue, the bench found the issue debatable and that the AO had adopted a plausible view; therefore PCIT could not invoke revision u/s.263. The appeal of the assessee was allowed. en-us Tue, 26 Aug 2025 00:00:00 +0530 Wed, 10 Sep 2025 08:39:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778092 ITAT AHMEDABAD held that donations to institutions eligible under s.80G were allowable as deductions even if made from CSR-mandated funds, except contributions to Swachh Bharat Kosh and Clean Ganga Fund which are excluded. Noting divergent Tribunal precedents favouring both assessee and Revenue, the bench found the issue debatable and that the AO had adopted a plausible view; therefore PCIT could not invoke revision u/s.263. The appeal of the assessee was allowed. Case-Laws Income Tax Tue, 26 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778092