https://www.taxtmi.com/caselaws?id=792276 An assessment allowing deduction under section 80G for CSR-linked contributions was challenged as erroneous and prejudicial under section 263. The ITAT Delhi noted that coordinate bench precedent had already considered whether such an allowance can justify revision, and applied that settled line of authority. It held that where the assessment has examined the claim in light of existing precedent, the order cannot be treated as erroneous or prejudicial merely because the revisionary authority prefers a different view on deductibility. The revisionary order was therefore quashed. en-us Wed, 13 May 2026 00:00:00 +0530 Tue, 26 May 2026 08:24:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792276 An assessment allowing deduction under section 80G for CSR-linked contributions was challenged as erroneous and prejudicial under section 263. The ITAT Delhi noted that coordinate bench precedent had already considered whether such an allowance can justify revision, and applied that settled line of authority. It held that where the assessment has examined the claim in light of existing precedent, the order cannot be treated as erroneous or prejudicial merely because the revisionary authority prefers a different view on deductibility. The revisionary order was therefore quashed. Case-Laws Income Tax Wed, 13 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792276