https://www.taxtmi.com/caselaws?id=778222 ITAT MUMBAI - AT quashed exercise of revisionary jurisdiction under section 263, holding the PCIT's assumption to be legally incorrect, and allowed the appeal. The tribunal found the assessing officer had examined the claim for deduction under section 80G through a questionnaire and detailed replies, and noted consistent precedent from other ITAT benches and HC observations supporting entitlement to 80G deductions for contributions made from CSR funds. The assessment order was thus set aside insofar as it opposed the 80G claim. en-us Fri, 25 Jul 2025 00:00:00 +0530 Fri, 12 Sep 2025 08:45:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778222 ITAT MUMBAI - AT quashed exercise of revisionary jurisdiction under section 263, holding the PCIT's assumption to be legally incorrect, and allowed the appeal. The tribunal found the assessing officer had examined the claim for deduction under section 80G through a questionnaire and detailed replies, and noted consistent precedent from other ITAT benches and HC observations supporting entitlement to 80G deductions for contributions made from CSR funds. The assessment order was thus set aside insofar as it opposed the 80G claim. Case-Laws Income Tax Fri, 25 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778222