S KANT HEALTHCARE LTD ,MUMBAI vs. PRINCIPAL COMMISSIONERER OF INCOME TAX CIRCLE -5, MUMBAI

The bone of contention is the claim of deduction u/s 80G of the Act which in the opinion of the ld. Pr. CIT was out of CSR expenditure which is not allowed as deduction and, therefore, the claim of deduction u/s 80G of the Act is against the basis intention of the provision. 4. After giving a thoughtful consideration to the reasons given by the PCIT for assuming juri iction u/s 263 of the Act, we are of the considered view that the issue raised by the PCIT is a highly debatable issue. The coordinate benches of the Tribunal have taken a consistent view that CSR expenditure can be claimed as donation u/s 80G of the Act in the cases of Motilal Oswal Securities Ltd. (ITA No. 1795/Mum/2023, order dated 18.08.2023), Allegis Services India Pvt. Ltd. (ITA No. 1693/Beng./2019), and JMS Mining Pvt. Ltd. (130 taxmann.com 118, Kolkata Trib.). 5. As the issue is highly debatable, any view taken by the AO during the course of the original assessment proceedings has to be considered as a plausible view, and the view taken by the PCIT is nothing but a change of opinion for which juri iction u/s 263 of the Act cannot be assumed. Considering the facts of the case in totality, we set aside the order of the PCIT and restore that of the AO dated 27/12/2022 framed u/s 143(3) r.w.s. 144B of the Act. 6. In the result, appeal of the assessee is allowed. Order pronounced in the Court on 25th July, 2025 at Mumbai. (ANIKESH BANERJEE) ACCOUNTANT MEMBER

अपीलाथ / The Appellant 2.  थ / The Respondent 3. संबंिधत आयकर आयु! / Concerned Pr. CIT 4. आयकर आयु! ) अपील ( / The CIT(A)- 5. िवभागीय ितिनिध ,आयकर अपीलीय अिधकरण, मुंबई /DR,ITAT, Mumbai, 6. गाड% फाई/ Guard file.