https://www.taxtmi.com/caselaws?id=779457 ITAT MUMBAI - AT allowed the appeal, holding that donations made from CSR funds, though disallowed under section 37(1), may independently qualify for deduction under section 80G in the Chapter VIA computation. The AO's allowance of the 80G claim was a plausible view supported by precedent; the PCIT's revisional order under section 263 substituted its own opinion without establishing that the AO's order was erroneous or prejudicial to revenue. Consequently the revision was held impermissible and the assessee's appeal succeeded. en-us Thu, 04 Sep 2025 00:00:00 +0530 Mon, 06 Oct 2025 09:11:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779457 ITAT MUMBAI - AT allowed the appeal, holding that donations made from CSR funds, though disallowed under section 37(1), may independently qualify for deduction under section 80G in the Chapter VIA computation. The AO's allowance of the 80G claim was a plausible view supported by precedent; the PCIT's revisional order under section 263 substituted its own opinion without establishing that the AO's order was erroneous or prejudicial to revenue. Consequently the revision was held impermissible and the assessee's appeal succeeded. Case-Laws Income Tax Thu, 04 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779457