TaxTMI 
TaxTMI 
2024 (3) TMI 306
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....g a general ground, does not require adjudication. He further submitted that Ground No.6 has become redundant as the Assessing Officer, in the meanwhile, has granted the desired relief. In view of the aforesaid submissions, ground nos.1 and 6 are dismissed as not pressed. 3. In Ground No.2, the assessee has challenged disallowance of deduction claimed under section 80G of the Act, 1961 in respect of Corporate Social Responsibility (CSR) donations. 4. Briefly the facts relating to the issue in dispute are, the assessee is a residential corporate entity stated to be engaged in the business of providing services in terms of operating and supporting the network, development and delivery of software based solutions for telecommunication indust....
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....not qualify for tax deduction under section 80G of the Act. 5. Before us, learned Counsel appearing for the assessee submitted that the institutions to whom the assessee has donated the CSR funds are registered under section 80G of the Act. Hence, assessee is eligible for deduction under section 80G of the Act. He submitted, since there is no prohibition under section 80G of the Act, the assessee cannot be denied deduction under the said provision. In support of such contentions, he relied upon the following decisions: i. Honda Motorcycle and Scooter India Pvt. Ltd. vs. ACIT (ITA No.1523/Del/2022 order dated 22.08.2023) ii. Escorts Skill Development vs. CIT (Exemptions) [2019] 108 taxmann.com 53 (Delhi-Trib.) 6. Learned Departmental R....
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....ected the claim of the assessee by saying that the donation is pursuant to the CSR policy of the company and lacks the test of voluntariness as required under section 80G. The AO has disallowed the claim on the ground that anything donation over and above the CSR u/s 80G will be only allowed as the CSR expense is not an allowable expense u/s 37 of the Act. Ld. Counsel of the assessee placed reliance on the following decisions :- (i) JMS Mining (P.) Ltd. vs. PCIT [2021] 130 taxmann.com 118 (Kolkata - Trib.) (ii) Goldman Sachs Services (P) Ltd. vs. JCIT (2020) (117 taxmann.com 535) {ITAT Bangalore} (iii) First American (India) Pvt. Ltd. (ITA No. 1762/Bang/2019) (iv) Allegis Services (India) Pvt. Ltd. (ITA No. 1693 /Bang/ 2019) Ld. C....
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....ee as well as the ratio laid down in the judicial precedents cited before us, we direct the Assessing Officer to allow assessee's claim of deduction under section 80G of the Act, subject to, factual verification of assessee's claim that the donee institutions are registered under section 80G of the Act and other conditions of section 80G of the Act are fulfilled. Ground is allowed for statistical purposes. 9. In Ground No.3 assessee has raised the issue of lower rate of Dividend Distribution Tax (DDT) as per the provisions of Double Taxation Avoidance Agreement (DTAA) as against applicability of rate of tax under section115-O of the Act. Though, the Assessing Officer has not specifically dealt with the issue, however, while dealing with th....