https://www.taxtmi.com/caselaws?id=780352 ITAT MUMBAI - AT allowed the appeal, holding that donations classified as CSR to entities registered under section 80G are eligible for deduction under s.80G. The tribunal found CSR mandates do not prescribe recipients or mode of spending and such donations were voluntary with no reciprocal commitment. Relying on CBDT and MCA clarifications and precedent, the bench held there is no bar to claiming deduction under s.80G (restriction applies only to s.37(1)), and PCIT erred in invoking s.263 to deny the deduction. en-us Sun, 26 Oct 2025 00:00:00 +0530 Wed, 29 Oct 2025 08:16:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780352 ITAT MUMBAI - AT allowed the appeal, holding that donations classified as CSR to entities registered under section 80G are eligible for deduction under s.80G. The tribunal found CSR mandates do not prescribe recipients or mode of spending and such donations were voluntary with no reciprocal commitment. Relying on CBDT and MCA clarifications and precedent, the bench held there is no bar to claiming deduction under s.80G (restriction applies only to s.37(1)), and PCIT erred in invoking s.263 to deny the deduction. Case-Laws Income Tax Sun, 26 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780352