“CSR expenditure”

Morgan Stanley India Company Private Limited, Mumbai vs. Principal Commissioner of Income Tax, Mumbai - 4, Mumbai

Bench: SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

Corporate Social Responsibility (CSR) payments and in not considering and appreciating the fact that the learned AO had called for the details of the CSR expenditure and the same was submitted by the Appellant along with the details of deduction under section 80G of the Act; 1.5 erred in partly ... year you have incurred expenditure Rs.7,34,20,341/- for CSR activities which was later disallowed in the computation. Please provide the details of CSR expenditure We wish to submit that during the year under consideration, MSICPL has incurred an expenditure of INR.7,34,20,341/- towards corporate social responsibility

DCIT-2(1)(1), Mumbai vs. Kolar Paper Mills Ltd, Mumbai

In the result, revenue’s appeal is dismissed

Bench: Shri Pawan Singh & Smt. Renu Jauhriआयकर अपील सुं./Ita No.1978/Mum/2025 (धििाारण वर्ा / Assessment Year: 2020-2021) Dy. Commissioner Of V/S. M/S. Kolar Paper Mills Income Tax, Circle बिाम Ltd. 2(1)(1), Mumbai A 404, Twin Tower Chs Ltd, Room No. 575, 5Th Floor, Lokhandwala, 2Nd Cross Lane, Aayakar Bhavan, M.K. Near, Apna Ghar Andheri Road, Mumbai 400020 West, Mumbai 400053 स्थायी लेखा सुं./जीआइआर सुं./Pan/Gir No: Aadck8381N Appellant/अपीलाथी .. Respondent/प्रधिवादी धििााररिी की ओर से /Assessee By: Shri Ashok Majetia, Ca Shri Ritesh Misra, Cit Dr राजस्व की ओर से /Revenue By: 26.08.2025 स िवाई की िारीख / Date Of Hearing घोर्णा की िारीख/Date Of Pronouncement 23.09.2025 आदेश / O R D E R Per Renu Jauhri [A.M.] :- This Appeal Is Filed By The Revenue Against The Order Of The Commissioner Of Income Tax, (Appeals)-48, Mumbai [Cit(A)] Dated 23.12.2024 Passed U/S. 250 Of The Income-Tax Act, 1961 [Hereinafter Referred To As “Act”] For Assessment Year 2020-2021. 2. The Revenue Has Raised The Following Grounds In This Appeal.

lacs was disallowed by assessee itself at the time of filing return, since the same was shown as the CSR expenditure and no further claim was made in respect of this amount u/s. 80G of the Act. The result of the addition made by the Ld. AO is that ... Foundation. At the time of computing taxable income, the assessee has already added back the impugned sum of Rs. 49 lacs on account of CSR expenditure and has not claimed any further deduction u/s. 80G of the Act. In view of these facts, Ld. CIT(A) has allowed the assesses

Township Real Estate Developers Private Limited, Mumbai vs. Principal Commissioner of Income Tax -6, Mumbai

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

Bench: Shri Narender Kumar Choudhry & Shri Prabhash Shankartownship Real Estate V/S. Principal Commissioner Of Developers Private Limited, बनाम Income Tax– 6, Room No. C-62, Vibgyor Tower, Bandra 501, 5Th Floor, Aaykar Kurla Complex, Bandra - East, Bhawan, Maharishi Karve Mumbai –400 051, Maharashtra Road, Mumbai–400020, Maharashtra स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aabct7356E Appellant/अपीलार्थी .. Respondent/प्रतिवादी

deduction under section 80G of the Act vis-à-vis Corporate Social Responsibility (CSR) expenses amounting to Rs.20,31,500/- on the ground that CSR expenditure is incurred as per mandatory requirement under section 135 of the Companies Act, 2013, whereas donation is a voluntary Act. 5. The Revision Order ... although the AO had called for relevant details for verification of deduction u/s 80G of the Act he did not examine the issue of CSR expenditure. Therefore, he opined that in terms of Explanation 2 to section 263 of the Act, the assessment order made u/s 143(3) was erroneous

M/S Enam Asset Management Company Private Limited, Mumbai vs. PCIT-3, Mumbai

In the result, grounds of

Bench: Shri Narender Kumar Choudhry & Shri Prabhash Shankar

disallow the deduction claimed /s 80G of the Act of Rs.1,41,02,512/-in respect of donation claimed out of CSR expenditure. 3. Facts of the case are that the assessee filed return of income for the relevant year declaring total income of Rs.66,45,98,130/-.The case ... nature did not require any legal obligation to make that contribution. The expenditure for which deduction had been claimed by the assessee was CSR expenditure on which 80G deduction was not allowable as this expenditure forms part of mandatory requirement of the Companies Act, 2013 and consequently was not eligible

Email Pharmaceuical Industries Pvt Ltd, Mumbai vs. PCIT-4, Mumbai

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

Bench: Shri Narender Kumar Choudhry & Shri Prabhash Shankarm/S Emil Pharmaceutical V/S. Principal Commissioner Of Industries Pvt. Ltd. बनाम Income Tax-4 101, Mangalam, Kulupwadi Room No. 629, Aayakar Road, Borivali East, Mumbai Bhawan, Maharishi Karve –400101, Maharashtra Road, Mumbai–400020, Maharashtra स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaace0922A Appellant/अपीलार्थी .. Respondent/प्रतिवादी

PARA 4.5 AND 4.6 PAGE-6) e) The LD PCIT is erred in not considering the fact that, ITAT has allowed Deduction u/s.80G in CSR expenditure and the subject being Sub judicial, the LD PCIT cannot propose review of the order which has been passed u/s.143(3) after proper rectification ... taking note of such disclosed facts P a g e | 5 A.Y. 2020-21 M/s Emil Pharmaceutical Industries Pvt. Ltd. with specific reference to CSR expenditure claimed as deduction, preferred to allow the claim of the assessee u/s 80G of the Act. Therefore, on facts and the circumstances

Booking.Com India Support & Marketing Services Private Limited, Mumbai vs. Deputy Commissioner of Income Tax, Circle 6(1)(2), Mumbai

In the result, appeal of the assessee is partly allowed

Bench: Shri Narendra Kumar Billaiya, Hon’Ble & Shri Sandeep Singh Karhail, Hon’Ble

prejudicial to the interest of the revenue on the ground that the AO did not examine the claim of ESOP charges and allowed CSR expenditure u/s 80G of the Act. I.T.A. No. 3675/Mum/2025 2 3. Representatives of both the sides were heard at length. Case records carefully perused ... I.T.A. No. 3675/Mum/2025 5 4.1. The impugned notice revolves around two issues. Firstly, the claim of ESOP expenditure and secondly the claim of CSR expenditure as deduction u/s 80G of the Act. 5. Vide notice dated 18/11/2021, issued u/s 142(1) of the Act, the AO interalia raised the following

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

Bench: Shri Vikram Singh Yadav & Shri Rahul Chaudhary

CSR expenses which were added back in the computation of total income and at the same time, the assessee has claimed deduction on the CSR expenditure u/s.80G of the Act, which is not allowable and it was accordingly held that the assessment order passed by the AO was erroneous ... same was thus allowed. It was accordingly submitted that it was only after proper enquiry and verification including the aspect of CSR expenditure vis-à-vis the claim u/s.80G of the Act, the AO passed the assessment order u/s. 143(3) of the Act. 4. Further, reference was drawn

Savex Technologies Private Limited, Mumbai vs. Principal Commissioner of Income Tax, Mumbai

The appeal stands allowed

Bench: Justice (Retd.) C.V. Bhadang & Ms. Padmavathy S.: A.Y. : 2020-21

relevant year the appellant had incurred Rs.2,78,16,000/- towards Corporate Social Responsibility (CSR) donations. The appellant had suo moto disallowed the entire CSR expenditure of Rs.2,78,16,000/- under Section 37(1) of the Act while computing the taxable business income. In other words, the appellant ... claim the CSR expenditure as ‘business expenditure’ under Section 37(1) of the Act. However, the appellant claimed deduction of Rs.1,39,08,000/- being 50% of the CSR expenditure under Section 80G of the Act. The learned PCIT has found that the CSR expenditure cannot be claimed as deduction

Augmont Enterprises Private Limited, Mumbai vs. ACIT - Circle 6(1)(2), Mumbai

In the result, appeal filed by the assessee is allowed in above terms

Bench: Shriom Prakash Kant & Shri Raj Kumar Chauhanaugmont Enterprises Pvt. Ltd. Acit Circle-6(1)(2), 201, A/B & 202, 2Nd Floor, Trade Vs. R. No. 506, 5Th Floor, Aayakar World, D-Wing, Kamala Mills Bhavan, Mumbai-400 020 Compound, S. B. Marg, Lower Parel (West), Mumbai-400 003. Pan: Aagcr3007D (Appellant) (Respondent) Assessee Represented By : Ms. Ridhisha Jain, Ld. Ar Department Represented By : Shri Rajesh Kumar Yadav, Ld. Dr Date Of Conclusion Of Hearing : 05.08.2025 Date Of Pronouncement : 12.09.2025

However, Ld. PCIT noted that internal audit has raised objections with regard to that assessee has disallowed CSR expenditure u/s 37(1) of Augmont Enterprises Pvt. Ltd. the Act to the tune of Rs. 21,73,000/-, out of the said CSR expenditure, the assessee has claimed deduction ... Accordingly, a show-cause notice u/s 263 of the Act was issued on 03.03.2025 to the assessee for justifying its claim of CSR expenditure claimed as deduction u/s 80G of the Act. In response to the show cause notice, assessee furnished written submission vide letter dated

Chemical Process Piping Pvt Ltd, Mumbai vs. Principal Commissioner of Income Tax -6, Mumbai

In the result, the appeal filed by the assessee is allowed in above terms

Bench: Shriom Prakash Kant & Shri Raj Kumar Chauhanm/S. Chemical Process Piping Pcit, Mumbai-6, Pvt. Ltd. Vs. R. No. 501, Aayakar Bhavan, Ground Floor, Cpe Plot, B.S.D. Marg, Churchgate, Mumbai-400 Govandi, Mumbai-400 088 020 Pan: Aaccc6212D (Appellant) (Respondent) Assessee Represented By : Shri Nishit Gandhi & Shri Harshad Shah, Ld. Ars Department Represented By : Shri R. A. Dhyani, Ld. Dr Date Of Conclusion Of Hearing : 12.06.2025 Date Of Pronouncement : 12.09.2025

However, Ld. PCIT noted that internal audit has raised objections with regard to that assessee has disallowed CSR expenditure u/s 37(1) of the Act to the tune of Rs. 20,03,324/-, out of the said CSR expenditure, the assessee has claimed deduction ... notice u/s 263 of the Act was issued on 03.03.2025 to the M/s. Chemical Process Piping Pvt. Ltd. assessee for justifying its claim of CSR expenditure claimed as deduction u/s 80G of the Act. In response to the show cause notice, assessee furnished written submission vide letter dated

Perfect Filaments Limited, Mumbai vs. Principal Commissioner of Income Tax Circle -4, Mumbai

In the result, the appeal by the assessee is partly allowed in terms of our aforesaid decision

Bench: Shri Narendra Kumar Billaiyashri Sandeep Singh Karhailperfect Filaments Limited, E-23/24/25/26, Commerce Centre, Tardeo Road Tulsi Wadi, S.O., ............... Appellant Mumbai - 400034 Pan : Aaacp4215F V/S Principal Commissiioner Of Income Tax-4 ……………… Respondent 6Th Floor, Aayakar Bhavan, M.K. Road, Mumbai – 400020 Assessee By : Shri Dharan Gandhi Revenue By : Shri R.A. Dhyani, Cit-Dr

tune of Rs.6,87,150/-. 4. Further, it is seen from the computation of income that that assessee has made a total CSR expenditure of Rs. 8,43,000/- and Rs. 15,000/- towards donation. However, on perusal of the Schedule 80G (TR), it is seen that the assessee ... claimed 50% of the same as deduction u/s. 80G amounting to Rs. 4,77,000/-. The expenditure for which deduction is claimed is purely CSR expenditure on which 80G deduction is not allowable as: ITA No.3501/Mum./2025 (A.Y. 2020-21) 5 CSR expenditure by the assessee forms part