Commissioner of Expenditure Tax v. P.V.G. Raju

101 ITR 465Supreme Court of India1975#6486 most cited

What is Commissioner of Expenditure Tax v. P.V.G. Raju authority for?

Not all receipts are income chargeable to tax. The case also sheds light on the meaning of 'donation' and the voluntariness requirement for deductions under section 80G, particularly in the context of CSR expenses.

17

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2016 to 2026.

Also referred to as

CIT vs. P.V.G. Raju · 101 ITR 465 · SC · receipts not income · section 80G · donation · CSR expenses · voluntariness · section 37(1)

Sections most often in play

Section 80GSection 37(1)Section 37Section 135Section 143(3)Section 263Section 14ASection 35

Issues it is cited on

section 80g(2)(a)explanation to section 37section 80g(2)section 135csr expendituretax benefitsection 11(1)(d)strategic investmentapplication of incomesection 30section 35corpus donation

Judgments citing Commissioner of Expenditure Tax v. P.V.G. Raju

Icici Securities Limited, Mumbai vs. Principal Commissioner of Income Tax, Mumbai -4, Mumbai

In the result, the appeal filed by the assessee is allowed

ITA 3766/MUM/2025[2020-21]Status: DisposedITAT Mumbai06 Jan 2026AY 2020-21

Bench: SHRI AMIT SHUKLA (Judicial Member), SMT RENU JAUHRI (Accountant Member)

Section 143(3)Section 144BSection 263Section 36(1)(iii)Section 37(1)Section 80G

…ross total income of the assessee as per the provisions of section 80G.  The word "donation" has not been defined under the Act. However the Supreme Court in the context of Expenditure Tax Act in the case of Commissioner of Expenditure Tax v. PVG. Raju(1975) 101 ITR 465 (SC) has described the meaning of the word "donation"  Therefore to examine if CSR spending of the assessee would be a donation it is essential to examine whether the donations given by the assessee to Rellance Foundation and Shyam Kothari Foundation without any material return and without any consideration and whether it was a grant for quid pr…

Fiitjee Limited., New Delhi vs. ACIT Circle-25(2), New Delhi

The appeals are allowed partly

ITA 334/DEL/2021[2011-12]Status: DisposedITAT Delhi29 Oct 2025AY 2011-12

Bench: Shri Anubhav Sharma & Shri Krinwant Sahay

For Appellant: Shri C.S. Agarwal, Sr. Advocate; &For Respondent: Ms Monika Singh, CIT-DR
Section 14ASection 153A

…urther submits that it is well settled rule of law that, all receipts are not income chargeable to tax and reliance for this proposition was placed on the following judgments: (i) Parimisetti Seetharamamma vs. CIT, 57 ITR 532 (SC) (ii) CIT vs. P.V. G. Raju, 101 ITR 465 (SC) 7.7 The ld. Sr. Counsel submits that under misconception of law, it had offered such receipts as income, is making a prayer by this application that, it be permitted to urge such a ground of appeal, which has been resulted on account of subsequent development in the case of M/s Commitment Morality Vision Education Society in ITA No. 3980 & 3…

Fiitjee Limited., New Delhi vs. ACIT Circle-25(2), New Delhi

The appeals are allowed partly

ITA 333/DEL/2021[2010-11]Status: DisposedITAT Delhi29 Oct 2025AY 2010-11

Bench: Shri Anubhav Sharma & Shri Krinwant Sahay

For Appellant: Shri C.S. Agarwal, Sr. Advocate; &For Respondent: Ms Monika Singh, CIT-DR
Section 14ASection 153A

…urther submits that it is well settled rule of law that, all receipts are not income chargeable to tax and reliance for this proposition was placed on the following judgments: (i) Parimisetti Seetharamamma vs. CIT, 57 ITR 532 (SC) (ii) CIT vs. P.V. G. Raju, 101 ITR 465 (SC) 7.7 The ld. Sr. Counsel submits that under misconception of law, it had offered such receipts as income, is making a prayer by this application that, it be permitted to urge such a ground of appeal, which has been resulted on account of subsequent development in the case of M/s Commitment Morality Vision Education Society in ITA No. 3980 & 3…

Chandan Steel Limited, Mumbai vs. Principal Commissioner of Income Tax Officer, Mumbai 4, Mumbai

ITA 3444/MUM/2025[2020-21]Status: DisposedITAT Mumbai15 Sept 2025AY 2020-21

Bench: Shri Vikram Singh Yadav & Shri Rahul Chaudhary

For Appellant: Shri Rakesh JoshiFor Respondent: Shri R.A. Dhyani, CIT-DR
Section 143(3)Section 263Section 37(1)Section 80G

…CSR expenses are mandated by law, and as such, they lack the essential characterstic of voluntariness, which is a core requirement for claiming deduction u/s.80G of the Act as upheld by the Hon'ble Supreme Court in the case of PVG Raju, Raja of Vizianagaram [101 ITR 465]. It was submitted that CSR expenses are statutory obligation, will fail the test of voluntariness so as to be eligible for deduction u/s.80G of the Act. It was submitted that the assessee cannot get benefit of compliance to the provisions of Companies Act on one hand and at the same time, claim those expenses as deduction u/s.80G of the Act. Thi…

Prudent Insurance Brokers Private Limited, Mumbai vs. PCIT-8, Mumbai

In the result, the appeal of the assessee stands allowed

ITA 3186/MUM/2025[2020-21]Status: DisposedITAT Mumbai04 Sept 2025AY 2020-21

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 143(3)Section 263Section 263(1)Section 37Section 37(1)Section 80G

…ross total income of the assessee as per the provisions of section 80G.  The word "donation" has not been defined under the Act. However the Supreme Court in the context of Expenditure Tax Act in the case of Commissioner of Expenditure Tax v. PVG. Raju(1975) 101 ITR 465 (SC) has described the meaning of the word "donation"  Therefore to examine if CSR spending of the assessee would be a donation it is essential to examine whether the donations given by the assessee to Rellance Foundation and Shyam Kothari Foundation without any material return and without any consideration and whether it was a grant for quid pr…

Bruker India Scientific Private Limited, Mumbai vs. Principal Commissioner of Income Tax Circle 4(1)(1), Mumbai

In the result, the appeal of the assessee stands allowed

ITA 3793/MUM/2025[2020-21]Status: DisposedITAT Mumbai28 Aug 2025AY 2020-21

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 135Section 263Section 80GSection 80G(2)(iihk)Section 8G

…er the provisions of section 80G. 8 Bruker India Scientific Pvt. Ltd.,  The word "donation" has not been defined under the Act. However the Supreme Court in the context of Expenditure Tax Act in the case of Commissioner of Expenditure Tax v. PVG. Raju(1975) 101 ITR 465 (SC) has described the meaning of the word "donation"  Therefore to examine if CSR spending of the assessee would be a donation it is essential to examine whether the donations given by the assessee to Rellance Foundation and Shyam Kothari Foundation without any material return and without any consideration and whether it was a grant for quid pr…

Capri Global Advisory Services Pvt. Ltd. (Now Amalgamated With Capri Global Holdings Pvt. Ltd.), Mumbai vs. Deputy Commissioner of Income Tax, Circle - 1(1)(1), Mumbai

In the result all the appeals of the assessee are allowed

ITA 4140/MUM/2025[2020-21]Status: DisposedITAT Mumbai31 Jul 2025AY 2020-21

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 143(3)Section 14ASection 80G

…ss total income of the assessee as per the provisions of section 80G. ■ The word "donation" has not been defined under the Act. However the Supreme Court in the context of Expenditure Tax Act in the case of Commissioner of Expenditure Tax v. P.V.G. Raju[1975] 101 ITR 465 (SC) has described the meaning of the word "donation”. ■ Therefore to examine if CSR spending of the assessee would be a donation it is essential to examine whether the donations given by the assessee to Reliance Foundation and Shyam Kothari Foundation without any material return and without any consideration and whether it was a grant for quid p…

Capri Global Advisory Services Pvt. Ltd. (Now Amalgamated With Capri Global Holdings Pvt. Ltd.), Mumbai vs. Deputy Commissioner of Income Tax, Circle - 1(1)(1), Mumbai

In the result all the appeals of the assessee are allowed

ITA 4139/MUM/2025[2018-19]Status: DisposedITAT Mumbai31 Jul 2025AY 2018-19

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 143(3)Section 14ASection 80G

…ss total income of the assessee as per the provisions of section 80G. ■ The word "donation" has not been defined under the Act. However the Supreme Court in the context of Expenditure Tax Act in the case of Commissioner of Expenditure Tax v. P.V.G. Raju[1975] 101 ITR 465 (SC) has described the meaning of the word "donation”. ■ Therefore to examine if CSR spending of the assessee would be a donation it is essential to examine whether the donations given by the assessee to Reliance Foundation and Shyam Kothari Foundation without any material return and without any consideration and whether it was a grant for quid p…

Capri Global Advisory Services Pvt. Ltd. (Now Amalgamated With Capri Global Holdings Pvt. Ltd.), Mumbai vs. Deputy Commissioner of Income Tax, Circle - 1(1)(1), Mumbai

In the result all the appeals of the assessee are allowed

ITA 4138/MUM/2025[2017-18]Status: DisposedITAT Mumbai31 Jul 2025AY 2017-18

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 143(3)Section 14ASection 80G

…ss total income of the assessee as per the provisions of section 80G. ■ The word "donation" has not been defined under the Act. However the Supreme Court in the context of Expenditure Tax Act in the case of Commissioner of Expenditure Tax v. P.V.G. Raju[1975] 101 ITR 465 (SC) has described the meaning of the word "donation”. ■ Therefore to examine if CSR spending of the assessee would be a donation it is essential to examine whether the donations given by the assessee to Reliance Foundation and Shyam Kothari Foundation without any material return and without any consideration and whether it was a grant for quid p…

Innoven Capital India Private Limited, Mumbai vs. Principal Commissioner of Income Tax, Mumbai - 3, Mumbai

In the result, appeal of the assessee is allowed

ITA 3784/MUM/2025[2020 - 2021]Status: DisposedITAT Mumbai31 Jul 2025

Bench: SHRI AMIT SHUKLA (Judicial Member), SMT RENU JAUHRI (Accountant Member)

Section 135Section 143(3)Section 144BSection 263Section 37(1)Section 80G

…ss total income of the assessee as per the provisions of section 80G. ■ The word "donation" has not been defined under the Act. However the Supreme Court in the context of Expenditure Tax Act in the case of Commissioner of Expenditure Tax v. P.V.G. Raju[1975] 101 ITR 465 (SC) has described the meaning of the word "donation”. ■ Therefore to examine if CSR spending of the assessee would be a donation it is essential to examine whether the donations given by the assessee to Reliance Foundation and Shyam Kothari Foundation without any material return and without any consideration and whether it was a grant for quid p…

Aditya Birla Finance Limited, Mumbai vs. Assistant Commissioner of Income-Tax - 2(1)(1), Mumbai

In the result, the appeal is partly allowed

ITA 4821/MUM/2024[AY 2017-18]Status: DisposedITAT Mumbai08 Jul 2025

Bench: Shri Sandeep Gosain & Shri Prabhash Shankar

For Appellant: Shri Yogesh Thar & Ms. S.Jayaram, ARsFor Respondent: Shri Rajesh Kumar Yadav, (CIT DR)
Section 135Section 143(3)Section 32Section 43BSection 80G

…. (ITA Nos.6163 & 6164 of 2024) was submitted wherein the argument of Ld. AO on 'voluntary donation' has been dealt with and also, the said case has been decided after considering the decision of the hon'ble Supreme Court in the case of CIT v. PVG Raju [1975] 101 ITR 465 (SC) that deals with ‘voluntariness of donations. Attention was also invited to the decision of Hon'ble Bombay High Court in the case of Lupin Limited vs. DCIT (WP 1530 of 2022) (Bom HC). 20. The Ld. DR on the other hand relied on the decision of the Hon'ble Delhi Tribunal in Agilent Technologies (International) (P.) Ltd. vs. ACIT [(2024) 160 tax…

Mahansaria Enterprises Pvt Ltd, Mumbai vs. Pr. CIT, Mumbai-5, Mumbai

In the result, the appeal of the assessee is allowed

ITA 2158/MUM/2025[2020-21]Status: DisposedITAT Mumbai11 Jun 2025AY 2020-21

Bench: Shri Vikram Singh Yadav & Shri Rahul Chaudharyassessment Year : 2020-21 Mahansaria Enterprises Private The Principal Commissioner Of Limited, Income Tax (Pcit), 301-304, 3Rd Floor, Vs. Room No. 515, 5Th Floor, Peninsula Chambers, Aayakar Bhavan, Peninsula Corporate Park, Maharshi Karve Road, G.K. Marg, Lower Parel West, Mumbai-400020 Mumbai-400026 Pan : Aaacy1568L (Appellant) (Respondent) For Assessee : Shri Vipul Joshi, Adv. & Prashant Bhumare For Revenue : Shri Satyaprakash R. Singh, Cit-Dr Date Of Hearing : 14-05-2025 Date Of Pronouncement : 11-06-2025 O R D E R Per Vikram Singh Yadav, A.M : This Is An Appeal Filed By The Assessee Against The Order Of The Ld. Principal Commissioner Of Income Tax, Mumbai-5 [„Ld.Pcit‟] U/S. 263 Of The Income Tax Act, 1961 („The Act‟), Dated 17-03-2025, Pertaining To Assessment Year (Ay) 2020-21, Wherein The Assessee Has Taken The Following Grounds Of Appeal:

For Appellant: Shri Vipul Joshi, Adv. &For Respondent: Shri Satyaprakash R. Singh, CIT-DR
Section 143(3)Section 263Section 37(1)Section 80G

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI “B” BENCH : MUMBAI BEFORE SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER AND SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER Assessment Year : 2020-21 Mahansaria Enterprises Private The Principal Commissioner of Limited, Income Tax (PCIT), 301-304, 3rd Floor, vs. Room No. 515, 5th Floor, Peninsula Chambers, Aayakar Bhavan, Peninsula Corporate Park, Maharshi Karve Road, G.K. Marg, Lower Parel West, Mumbai-400020 Mumbai-400026 PAN : AAACY1568L (Appellant) (Respondent) For Assessee : Shri Vipul Joshi, Adv. & Prashant Bhumare For Revenue : Shri Satyaprakash R. Singh, CIT-DR Date of Hear…

ACIT-3(3)(1), Mumbai vs. Sikka Ports and Terminals Limited, Mumbai

Accordingly the grounds raised by the revenue contending these two issues are dismissed

ITA 3047/MUM/2024[2018-19]Status: DisposedITAT Mumbai30 Dec 2024AY 2018-19

Bench: Shri Amit Shukla, Jm & Ms Padmavathy S, Am

For Appellant: Shri Nimesh Vora & MokshaFor Respondent: Shri Dr. Kishor Dhule, CIT-DR
Section 115JSection 135Section 14ASection 37Section 37(1)Section 80G

…not put any condition for the donation to be voluntary in nature for the purpose of claiming deduction. The ld. AR drew the attention of the Court to the decision of the Hon'ble Supreme Court in the case of Commissioner of Expenditure, Tax vs. PVG Raju (1975) 101 ITR 465 (SC) where the Hon'ble Apex Court has defined the term 'voluntary' and has held that it is not a pre-requirement for a contribution to be treated as a donation. With regard to the reliance placed by the ld. DR on the decision of the Delhi Tribunal in the case of Agilent Technologies (International) Pvt. Ltd. (supra), the ld. AR submitted that the…

DCIT 3(3)(1), Mumbai vs. Sikka Ports and Terminal Limited, Mumbai

Accordingly the grounds raised by the revenue contending these two issues are dismissed

ITA 3755/MUM/2023[2020-21]Status: DisposedITAT Mumbai30 Dec 2024AY 2020-21

Bench: Shri Amit Shukla, Jm & Ms Padmavathy S, Am

For Appellant: Shri Nimesh Vora & MokshaFor Respondent: Shri Dr. Kishor Dhule, CIT-DR
Section 115JSection 135Section 14ASection 37Section 37(1)Section 80G

…not put any condition for the donation to be voluntary in nature for the purpose of claiming deduction. The ld. AR drew the attention of the Court to the decision of the Hon'ble Supreme Court in the case of Commissioner of Expenditure, Tax vs. PVG Raju (1975) 101 ITR 465 (SC) where the Hon'ble Apex Court has defined the term 'voluntary' and has held that it is not a pre-requirement for a contribution to be treated as a donation. With regard to the reliance placed by the ld. DR on the decision of the Delhi Tribunal in the case of Agilent Technologies (International) Pvt. Ltd. (supra), the ld. AR submitted that the…

Commissioner of Income Tax Delhi-XI vs. Indian National Congress/All India Congress Committee

ITA/145/2001HC Delhi23 Mar 2016

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE VIBHU BAKHRU

Section 139Section 13A

…Page 35 of 71 2(24)(iia) of the Act. He further submitted that voluntary contributions could never be considered to be a regular source of income. 61. Mr. Aggarwal referred to the decision in Commissioner of Expenditure Tax v. P.V.G. Raju (1975) 101 ITR 465 (SC) where it was held: “when a person a person gives money to another without any material return, he donates that sum. An act by which the owner of a thing voluntarily transfers the title and possession of the same from himself to another, without any consideration, is a donation. A gift or gratuitous payment is, in simple English, a do…

Indian National Cong. (I) Aicc vs. C.I.T.- XI

ITA/180/2001HC Delhi23 Mar 2016

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE VIBHU BAKHRU

Section 139Section 13A

…Page 35 of 71 2(24)(iia) of the Act. He further submitted that voluntary contributions could never be considered to be a regular source of income. 61. Mr. Aggarwal referred to the decision in Commissioner of Expenditure Tax v. P.V.G. Raju (1975) 101 ITR 465 (SC) where it was held: “when a person a person gives money to another without any material return, he donates that sum. An act by which the owner of a thing voluntarily transfers the title and possession of the same from himself to another, without any consideration, is a donation. A gift or gratuitous payment is, in simple English, a do…

Indian National Cong. (I) Aicc vs. C.I.T.- XI

ITA - 180 / 2001HC Delhi23 Mar 2016
Section 139Section 13A

…Page 35 of 71 2(24)(iia) of the Act. He further submitted that voluntary contributions could never be considered to be a regular source of income. 61. Mr. Aggarwal referred to the decision in Commissioner of Expenditure Tax v. P.V.G. Raju (1975) 101 ITR 465 (SC) where it was held: “when a person a person gives money to another without any material return, he donates that sum. An act by which the owner of a thing voluntarily transfers the title and possession of the same from himself to another, without any consideration, is a donation. A gift or gratuitous payment is, in simple English, a do…

Commissioner of Expenditure Tax v. P.V.G. Raju (101 ITR 465) — Cited in 17 Judgments | BharatTax