https://www.taxtmi.com/caselaws?id=794008 Deduction under section 80G was allowable for donations made out of CSR expenditure to approved institutions, because CSR character alone did not create a statutory bar and the payments were supported by account-payee cheques and receipts from recognised donees. The claim for employees' contribution to provident fund paid after the statutory due date was disallowed, as binding precedent treated delayed deposit as not saved by the return-filing date under section 43B. The appeal therefore succeeded only on the CSR-linked 80G claim and failed on the provident fund issue. en-us Wed, 24 Jun 2026 00:00:00 +0530 Sat, 27 Jun 2026 08:33:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794008 Deduction under section 80G was allowable for donations made out of CSR expenditure to approved institutions, because CSR character alone did not create a statutory bar and the payments were supported by account-payee cheques and receipts from recognised donees. The claim for employees' contribution to provident fund paid after the statutory due date was disallowed, as binding precedent treated delayed deposit as not saved by the return-filing date under section 43B. The appeal therefore succeeded only on the CSR-linked 80G claim and failed on the provident fund issue. Case-Laws Income Tax Wed, 24 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794008