https://www.taxtmi.com/caselaws?id=790893 CSR-related donations to charitable organisations may still qualify for deduction under Section 80G of the Income-tax Act, 1961 if the donation is otherwise eligible. The ITAT Mumbai followed its earlier coordinate-bench view that CSR expenditure does not, by itself, bar Section 80G relief. It also noted the interaction of Section 135(5) of the Companies Act, 2013 and Explanation 2 to Section 37(1) of the Income-tax Act, and treated the Revenue's objection as a legal interpretation dispute rather than a patent mistake. On that basis, denial of the deduction could not be corrected under Section 154 as a mistake apparent from the record. en-us Tue, 28 Apr 2026 00:00:00 +0530 Sat, 02 May 2026 07:40:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790893 CSR-related donations to charitable organisations may still qualify for deduction under Section 80G of the Income-tax Act, 1961 if the donation is otherwise eligible. The ITAT Mumbai followed its earlier coordinate-bench view that CSR expenditure does not, by itself, bar Section 80G relief. It also noted the interaction of Section 135(5) of the Companies Act, 2013 and Explanation 2 to Section 37(1) of the Income-tax Act, and treated the Revenue's objection as a legal interpretation dispute rather than a patent mistake. On that basis, denial of the deduction could not be corrected under Section 154 as a mistake apparent from the record. Case-Laws Income Tax Tue, 28 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790893