TRIVENI TURBINE LTD,NOIDA vs. ACIT, CIRCLE 5(3)(1), NOIDA

ITA 1061/DEL/2023Status: DisposedITAT Delhi16 February 2026AY 2018-19Bench: SHRI ANUBHAV SHARMA (Judicial Member), SHRI KRINWANT SAHAY (Accountant Member)1 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that CSR expenditure, being a mandatory obligation under the Companies Act, is not eligible for deduction under Section 80G or Section 35(2AA) of the Income Tax Act. Allowing such deductions would reduce the actual CSR spending and was not the legislative intent.

What were the facts?

The assessee claimed deductions under Section 80G for donations and under Section 35(2AA) for contributions to IIT Bombay, which were part of their Corporate Social Responsibility (CSR) expenditure. The Assessing Officer and CIT(A) disallowed these deductions, holding that CSR expenditure is a mandatory obligation and not eligible for such deductions.

What were the issues?

Whether CSR expenditure, being a mandatory obligation, is eligible for deduction under Section 80G and Section 35(2AA) of the Income Tax Act.

Which sections of the Income-tax Act were involved?

Section 80G,Section 35(2AA),Section 37(1)

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Income Tax Appellate Tribunal, DELHI BENCH, ‘C’: NEW DELHI

Before: SHRI ANUBHAV SHARMA & SHRI KRINWANT SAHAY

For Appellant: Shri Rohit Jain, Adv. &, Ms. Somya Jain, CA
For Respondent: Shri Om Prakash, Sr. DR
Hearing: 18.11.2026Pronounced: 16.02.2026

PER KRINWANT SAHAY, AM:

This appeal by assessee is arising out of the order of National

Faceless Appeal Centre/ld. Commissioner of Income Tax (Appeals),

New Delhi, dated 20.02.2023 against the assessment order dated

16.04.

2021 passed under section 143(3) of the Income Tax Act, 1961

(hereinafter ‘the Act’) pertaining to Assessment Year 2018-19. 2. Grounds of appeal raised by the assessee are as under:-

Violation of principles of natural justice

1.

That on the facts and circumstances of the case and in law, the impugned order dated 20.02

The order continues below.

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