https://www.taxtmi.com/caselaws?id=778819 ITAT BANGALORE (AT) set aside the AO's disallowance and directed grant of the deduction claimed under section 80G for a Rs.1 crore donation to PM-CARES, holding that CSR payments cannot be denied Chapter VI-A benefits merely because they are CSR-linked and that denying 80G would cause impermissible double disallowance. The Tribunal found the authorities erred in rejecting the 80G claim and failing to verify the nature and permissible quantum under section 80G(1), and allowed the assessee's grounds of appeal. en-us Wed, 10 Sep 2025 00:00:00 +0530 Tue, 23 Sep 2025 08:29:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778819 ITAT BANGALORE (AT) set aside the AO's disallowance and directed grant of the deduction claimed under section 80G for a Rs.1 crore donation to PM-CARES, holding that CSR payments cannot be denied Chapter VI-A benefits merely because they are CSR-linked and that denying 80G would cause impermissible double disallowance. The Tribunal found the authorities erred in rejecting the 80G claim and failing to verify the nature and permissible quantum under section 80G(1), and allowed the assessee's grounds of appeal. Case-Laws Income Tax Wed, 10 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778819