COLORCON ASIA PVT. LTD.,SOUTH GOA vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE 1(1), PANAJI, PANAJI

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ITA 50/PAN/2026Status: DisposedITAT Panaji05 August 2026AY 2020-2125 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that while CSR expenses are mandated by the Companies Act and not allowable as business expenditure, Section 80G does not restrict deductions for donations made to eligible funds, except for Swachh Bharat Kosh and Clean Ganga Fund. Therefore, donations forming part of CSR expenses, other than to these two funds, are eligible for 80G deduction if they meet the voluntariness criterion.

What were the facts?

The assessee company claimed deduction under Section 80G for donations made as part of its Corporate Social Responsibility (CSR) expenses. The revenue authorities disallowed this deduction, arguing that CSR expenses lack the voluntary character required for 80G deductions.

What were the issues?

Whether donations made as part of mandatory CSR expenses are eligible for deduction under Section 80G of the Income Tax Act, 1961.

Which sections of the Income-tax Act were involved?

Section 80G,Section 135

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PANAJI BENCH, ‘DB’ PANAJI

Before: DR.MANISH BORAD & SHRI VINAY BHAMORE

For Appellant: Shri Ajit Jain
For Respondent: Smt. Rijula Uniyal (virtual)
Hearing: 09.06.2026Pronounced: 05.08.2026

आदेश की प्रतिलिपि अग्रेपिि / Copy of the Order forwarded to : अपील र्थी / The Appellant. 1. प्रत्यर्थी / The Respondent. 2. 3. The Pr. CIT concerned. विभ गीय प्रतितनधि, आयकर अपीलीय अधिकरण, Panaji 4. ‘DB’ Bench / DR, ITAT, Panaji ‘DB’ Bench ग र्ड फ़ इल / Guard File. 5.

आिेश नुस र / BY ORDER,

// True Copy // Assistant Registrar, आयकर अपीलीय अधिकरण, Panaji/ ITAT, Panaji

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