2025 (8) TMI 426

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.... ORDER PER B.R. BASKARAN, A.M : The assessee has filed this appeal challenging the order dt.30-09-2024 passed by the Ld. Commissioner of Income Tax (Appeals)-National Faceless Appeal Centre (NFAC), Delhi ["Ld.CIT(A)"] and it relates to AY.2018-19. The only issue urged in this appeal is non-granting of deduction u/s. 80G of the Income Tax Act, 1961 ("the Act") in respect of expenditure incu....

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.... to be disallowed u/s 37(1) of the Act. He accordingly disallowed the deduction claimed by the assessee u/s.80G of the Act and the Ld.CIT(A) also confirmed the same. 3. The Ld.AR submitted that there is no bar or restriction under the Act that the donations given by the assessee falling within the scope of CSR expenses are not eligible for deduction u/s.80G of the Act. The Ld.AR submitted that ....

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....r, it is not clear from the assessment order or from the documents furnished by the assessee as to whether the assessee has disallowed the entire amount of CSR expenses before claiming deduction u/s.80G of the Act. 5. We heard the parties and perused the record. We notice that there is no clarity with regard to the CSR expenses. In the computation of total expenditure, the assessee has disallow....

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....tion of "Income from business or profession" cannot influence the provisions of sec.80G of the Act. Accordingly, the deduction claimed by the assessee u/s. 80G of the Act would be allowable if those payments are eligible for deduction u/s. 80G of the Act. 5.2. However, since the facts relating to the CSR expenses, donation amounts etc., are not clear, we feel it proper to restore this issue to ....