“CSR expenditure”

Royal Chains Private Limited, Mumbai vs. Deputy Commissioner of Income Tax Central Circle 3(3), Mumbai

In the result, appeal filed by the assessee stands partly allowed

Bench: Smt. Beena Pillai () & Smt. Renu Jauhri ()

therefore, deduction u/s 80G could not be allowed. It was also held that the payment so made was actually as a part of CSR expenditure which is not an allowable expenditure in the hands of assessee and, therefore, what is not allowed directly cannot be claimed indirectly. We have perused ... submitted by Ld.AR, this issue is no longer res integra. Assessee has filed all relevant details in respect of the documents to support the CSR expenditure as well as the certificate that allows the amount to be claimed as deduction u/s 80G of the Act. 5.1. We place reliance

ACIT, Circle - 3 3 1, Mumbai vs. Jamnagar Utilities and Power Pvt Ltd, Mumbai

In the result, both the appeals of the Revenue are allowed

Bench: Shri Om Prakash Kant () & Shri Raj Kumar Chauhan ()

appeal before us by way of raising the grounds as reproduced above. Grounds Nos.1 and 4 – Deduction under Section 80G in respect of CSR Expenditure 7. The Ground Nos.1 and 4 of the appeal of Revenue concern the disallowance made by the Assessing Officer of the deduction claimed ... this issue are that the assessee debited a sum of Rs.22,30,00,000/- in its profit and loss account towards Corporate Social Responsibility (CSR) expenditure. In accordance with the specific bar contained in Explanation 2 to section 37(1) of the Act, the assessee suo-motu disallowed this amount

ACIT, Circle - 3 3 1, Mumbai vs. Jamnagar Utilities and Power Pvt Ltd, Mumbai

In the result, both the appeals of the Revenue are allowed

Bench: Shri Om Prakash Kant () & Shri Raj Kumar Chauhan ()

appeal before us by way of raising the grounds as reproduced above. Grounds Nos.1 and 4 – Deduction under Section 80G in respect of CSR Expenditure 7. The Ground Nos.1 and 4 of the appeal of Revenue concern the disallowance made by the Assessing Officer of the deduction claimed ... this issue are that the assessee debited a sum of Rs.22,30,00,000/- in its profit and loss account towards Corporate Social Responsibility (CSR) expenditure. In accordance with the specific bar contained in Explanation 2 to Section 37(1) of the Act, the assessee suo-motu disallowed this amount

Trent Limited, Mumbai vs. DCIT-2(3)(1), Mumbai

Bench: SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER SMT. RENU JAUHRI (Accountant Member)

section 80G for donations made, by holding that the donations eligible for claiming deduction under section 80G should be voluntary in nature whereas the CSR expenditure incurred by the Appellant is merely in compliance with a mandatory statutory obligation under the Companies Act, 2013 and therefore does not qualify ... circumstances of the case and in law, the learned Commissioner of Income-tax (Appeals) failed to appreciate that the provisions relating to disallowance of CSR expenditure have been introduced only in connection with allowability of deduction under section 37(1) of the Act, and do not apply to allowability

Lic Housing Finance Limited, Mumbai vs. ACIT 2(2)(1), Mumbai, Aaykar Bhavan

In the result, the appeal of the assessee is allowed

Bench: Shri Om Prakash Kant () & Shri Raj Kumar Chauhan () Assessment Year: 2017-18

debited in the books as CSR 16.84 crores was debited in the books as CSR 16.84 crores was debited in the books as CSR expenditure and correspondingly added back in the computation, expenditure and correspondingly added back in the computation, expenditure and correspondingly added back in the computation, certain donations ... bars CSR argued that while Explanation 2 to section 37(1) bars CSR argued that while Explanation 2 to section 37(1) bars CSR expenditure as a business deduction, this embargo does not expenditure as a business deduction, this embargo does not expenditure as a business deduction, this embargo does

Mahindra and Mahindra Financial Services Limited, Mumbai vs. Income Tax Department, Mumbai

In the result, ground no. 1 and 2 are remanded back to the Jurisdictional Assessing

Bench: Ms. Kavitha Rajagopal, Jm & Smt. Renu Jauhri, Am

assessee u/s. 80G towards donation made in the ITA No. 5543 & 5548/Mum/2025 (A.Y. 2017-18) Mahindra & Mahindra Financial Services Ltd. nature of CSR expenditure. The lower authorities have rejected the same holding that the CSR expenditure incurred by the assessee is a statutory obligation u/s. 135 of the Companies ... available on record. It is now settled proposition of law by various decisions of the coordinate benches that the donation claimed u/s. 80G towards CSR expenditure is now allowable deduction which the assessee is entitled to. This proposition has also been reiterated by various decisions of the Coordinate Benches

Mahindra and Mahindra Financial Services Limted, Mumbai vs. Assistant Commissioner of Income Tax 7(2)(1), Mumbai

In the result, ground no. 1 and 2 are remanded back to the Jurisdictional Assessing

Bench: Ms. Kavitha Rajagopal, Jm & Smt. Renu Jauhri, Am

assessee u/s. 80G towards donation made in the ITA No. 5543 & 5548/Mum/2025 (A.Y. 2017-18) Mahindra & Mahindra Financial Services Ltd. nature of CSR expenditure. The lower authorities have rejected the same holding that the CSR expenditure incurred by the assessee is a statutory obligation u/s. 135 of the Companies ... available on record. It is now settled proposition of law by various decisions of the coordinate benches that the donation claimed u/s. 80G towards CSR expenditure is now allowable deduction which the assessee is entitled to. This proposition has also been reiterated by various decisions of the Coordinate Benches

Bharat Serums and Vaccines Limited, Mumbai vs. Deputy Commissioner of Income Tax - Circle 15(1)(2), Mumbai

In the result, grounds of appeal raised by the assessee are allowed

Bench: Shri Narender Kumar Choudhry & Shri Prabhash Shankarbharat Serums & V/S. Deputy Commissioner Of Vaccines Limited बनाम Income Tax, Circle – 15(1)(2), 3Rd Floor, Liberty Tower, Aayakar Bhavan, Mumbai – Airoli, Navi Mumbai – 400 020, Maharashtra 400708, Maharashtra स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaacb2431M Appellant/अपीलार्थी .. Respondent/प्रतिवादी

proceedings were initiated u/s 263 of the Act on account of deduction claimed u/s 80G of the Act of CSR expenditure incurred. The impugned order fails to satisfy the statutory preconditions for revision and is liable to be quashed 2. The learned Pr. CIT has erred ... learned Pr. CIT erred in considering the fact that there is no specific prohibition in Section 80G of the Act barring deduction for CSR expenditure except for sub- clauses (iiihk) and (iiihl), i.e. donations to Swachh Bharat Kosh and Clean Ganga Fund. Other donations to eligible and approved institutions

International Specialty Products (India) Private Limited, Mumbai vs. The Deputy Commissioner of Income Tax, Circle 15(1)(2), Mumbai

In the result, appeal of the assessee is allowed

Bench: Shri Pawan Singh & Smt. Renu Jauhri

without adjudicating the ground on the merits of the case. 1.2 The learned CIT(A) erred in holding that the Corporate Social Responsibility (CSR) expenditure is in the nature of personal expenditure (as reflected in the tax audit report) and confirmed the disallowance made by Assessing Officer without appreciating ... case was selected for scrutiny and during the course of assessment proceedings, it was noticed by the ld. AO that Corporate Social Responsibility (CSR) expenditure of Rs. 38,11,345/- was added back to the income but the assessee claimed deduction u/s. 80G in respect of the same