“CSR expenditure”

Business ExpensesSection 37Section 37449 judgments

The decision most relied on for CSR expenditure is JMS Mining (P.) Ltd. v. PCIT (130 Taxmann.com 118), cited in 93 judgments on BharatTax.

Leading authorities on CSR expenditure

JMS Mining (P.) Ltd. v. PCIT

130 Taxmann.com 118 · 2021 · ITAT

citing judgments

Donations made as part of Corporate Social Responsibility (CSR) expenditure are eligible for deduction under Section 80G if all conditions of Section 80G are satisfied. Such expenses are not automatically disallowed merely because they are CSR expenditure, in the absence of specific amendments to Section 80G similar to those in Section 37(1).

MOIL Ltd. v. CIT

396 ITR 244 · 2017 · High Court

citing judgments

Section 263 cannot be invoked to revise an assessment where the Assessing Officer has made an enquiry, examined the details submitted by the assessee, and applied their mind to be satisfied about the admissibility of a claim.

Hindustan Petroleum Corporation Ltd. v. DCIT

96 ITD 186 · 2005 · ITAT

citing judgments

Expenditure incurred by a Government undertaking towards implementation of the 20-point programme, as per specific directions of the Government, is allowable as business expenditure, even if voluntary and not statutorily mandated.

ACIT v. Jindal Power Ltd.

70 Taxmann.com 389 · 2016 · ITAT

citing judgments

Expenditure incurred voluntarily for Corporate Social Responsibility (CSR) purposes is not disallowed if Section 37(1) Explanation 2, which applies to statutory obligations, is not triggered. Additionally, Section 37 is prospective from AY 2015-16, making it inapplicable for AY 2013-14 disallowances.

Agilent Technologies (International) (P.) Ltd. v. ACIT

160 Taxmann.com 238 · 2024 · High Court

citing judgments

Corporate Social Responsibility (CSR) expenditure cannot be claimed as a deduction under Section 80G because it is a statutory mandate and lacks the voluntariness required for donations. This principle applies even when CSR contributions are made to funds like the Prime Minister's National Relief Fund or other eligible charitable institutions.

Ranbaxy Laboratories Ltd. v. Addl. CIT

39 SOT 17 · 2010 · ITAT

citing judgments

Expenditure incurred to promote business or bring goodwill to the assessee is allowable as a deduction. However, notional losses arising from issuing shares below market price are not deductible.

L&T Finance Ltd. v. DCIT

167 Taxmann.com 503 · 2024 · ITAT

citing judgments

Contributions made by a company for Corporate Social Responsibility (CSR) to a registered charitable institution can be treated as akin to corpus donations, potentially allowing for deduction under Section 80G of the Income Tax Act, provided other conditions are met.

Alubound Dacs India (P.) Ltd. v. DCIT

163 Taxmann.com 536 · 2024 · ITAT

citing judgments

Expenditure on Corporate Social Responsibility (CSR) activities is an allowable deduction under section 80G of the Income Tax Act, provided the conditions stipulated in section 80G are met, irrespective of being part of CSR expenditure.

Judgments citing CSR expenditure

Gallagher Insurance Brokers Private Limited, Mumbai vs. The Principal Commissioner of Income Tax-3, Mumbai

In the result, we set-aside the said findings of the ld PCIT as well

ITA 3778/MUM/2025[2020-21]Status: DisposedITAT Mumbai05 Aug 2025AY 2020-21

Bench: Shri Vikram Singh Yadav & Shri Sandeep Gosainassessment Year : 2020-21 Gallagher Insurance Brokers The Principal Commissioner Of Private Limited, Income Tax-3, Unit No. 34, Tower-3, Vs. Room No. 612, 6Th Floor, 4Th Floor, Wing-B, Aayakar Bhavan, Kohinoor City Mall, Maharshi Karve Road, Kohinoor City, Mumbai-400020. Kirol Road, Kurla West, Mumbai-400070. Pan : Aaaci7196J (Appellant) (Respondent) Assessee By : Shri Mahadev P. Lohia Revenue By : Shri Swapnil Choudhary Date Of Hearing : 31-07-2025 Date Of Pronouncement : 05-08-2025 O R D E R Per Vikram Singh Yadav, A.M : This Is An Appeal Filed By The Assessee Against The Order Of The Learned Principal Commissioner Of Income Tax-Mumbai-3 [„Ld.Pcit‟], Dated 28-03-2025 Passed U/S. 263 Of The Income Tax Act, 1961 („The Act‟), Pertaining To Assessment Year (Ay) 2020-21. 2. During The Course Of Hearing, The Ld.Ar Taken Us Through The Findings Of The Ld.Pcit, Which Are Contained At Paragraph No. 7.2 & 7.3 Of The Impugned Order & The Contents Thereof Read As Under:

For Appellant: Shri Mahadev P. LohiaFor Respondent: Shri Swapnil Choudhary

Section 263Section 40aSection 80G

decisions rendered by the Co-ordinate Benches of the Tribunal wherein it has been held that there is no bar on claim of the CSR expenditure u/s. 80G of the Act. It was accordingly submitted that the findings of the Ld.PCIT deserve to be 4 set aside as the assessment ... expenditure incurred wholly and exclusively for the purposes of the business is only allowed as a deduction for computing taxable business income. 13.2 CSR expenditure, being an application of income, is not incurred wholly and exclusively for the purposes of carrying on business. As the application of income

Abhay Ispat (India) Private Limited, Mumbai vs. Principal Commissioner of Income Tax Officer, Mumbai - 6, Mumbai

In the result, the appeal by the assessee is allowed

ITA 3575/MUM/2025[2020-21]Status: DisposedITAT Mumbai05 Aug 2025AY 2020-21

Bench: Shri Om Prakash Kantshri Sandeep Singh Karhail

For Appellant: Shri Gaurav KabraFor Respondent: Shri Rajesh Kumar Yadav, CIT-DR

Section 142(1)Section 143(2)Section 143(3)Section 263Section 37Section 37(1)Section 80G

section 37, there is no other provision in the Act which disallows, restricts or prohibits the claim of any deduction for CSR if the CSR expenditure is otherwise eligible for deduction. Thus, the assessee submitted that the CSR expenditure is eligible for deduction under section 80G of the Act, even ... submission, the assessee placed reliance upon the following decisions, wherein deduction under section 80G of the Act was allowed in respect of CSR expenditure: a. FDC Ltd. vs. PCIT, 157 taxmann.com 387 (Mumbai – Trib) b. Allegis Services (India) (P.) Ltd. vs. Asstt. CIT, [ITA No.1693 (Bang

Coral India Finance & Housing Limited, Mumbai vs. The Principal Commissioner of Income Tax - 3, Mumbai

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

ITA 2496/MUM/2025[2020-21]Status: DisposedITAT Mumbai05 Aug 2025AY 2020-21

Bench: Shri Sandeep Gosain & Shri Prabhash Shankar

For Appellant: Shri V K Ginde, ARFor Respondent: Shri R A Dhyani, (CIT-DR)

Section 135Section 142(1)Section 143Section 143(3)Section 263Section 37Section 37(1)Section 80GSection 80G(2)(a)

returned income. On examination of the records, it was found by the ld.PCIT that the assessee had debited Rs.10,35,000/- on account of CSR Expenditure and added the same to the total income in its computation of income as the same is not allowable u/s.37 ... However, it had claimed 50% i.e. Rs.5,17,500/- of the CSR Expenditure, as deduction u/s.80G of the Act which was not in order. The AO wrongly allowed assessee's claim of deduction u/s.80G of the Act. He failed to examine the issue of allowability of deduction u/s.80G

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

claim for deduction of Rs.48,65,000 under section 80G has been disallowed on the ground that the said amount constituted Corporate Social Responsibility (CSR) expenditure and, therefore, could not be regarded as a voluntary contribution eligible for deduction. 3. For the sake of convenience, we shall first adjudicate ... different from claiming a deduction under chapter VIA of the Act which is allowed from Total Income. As per Explanation 2 to Section 37, CSR expenditure is not allowable as deduction while computing the business income under the provision of Section 28-44DB, whereas deduction u/s.80G is allowed while

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

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

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

Assessing Officer ('AO') to disallow the deduction under section 80G of the Act in respect of donation claimed out of Corporate Social Responsibility ('CSR') expenditure. 3. That on the facts and circumstances of the case and in law, no justification is available with the PCIT to make independent reverification with ... computing its total income, the assessee claimed a deduction of Rs.32,83,060 under Section 80G of the Act. Concurrently, it debited CSR expenditure of Rs.65,66,120 in its books of account, which was voluntarily disallowed in the computation of income, in accordance with Section

Bajaj Holdings Amd Investment Limited, Pune vs. Principal Commissioner of Income-Tax, Mumbai - 3, Mumbai

In the result, appeal of the assessee is allowed

ITA 3678/MUM/2025[2020-21]Status: DisposedITAT Mumbai31 Jul 2025AY 2020-21

Bench: Shri Amit Shukla & Shri Girish Agrawalassessment Year: 2020-21

For Appellant: Ms. Vasantiben Patel, AdvocateFor Respondent: Shri Satyaprakash R.Singh, CIT DR

Section 115JSection 143Section 143(3)Section 263Section 37(1)Section 80G

donations made to eligible institutions shown as part of CSR contributions. 6. in not appreciating the fact 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 ... Subsequently, ld. PCIT on examination of the records observed that assessee had debited Rs.12,09,50,000/- on account of CSR expenditure and added the same to the total income in its computation of income as it is not allowable u/s.37(1) of the Act. However, assessee claimed

Worldquant Research (India) Pvt Ltd, Mumbai vs. The Principle CIT-6, Mumbai

In the result, appeal of the assessee is allowed

ITA 3549/MUM/2025[2020-21]Status: DisposedITAT Mumbai31 Jul 2025AY 2020-21

Bench: Shri Narendra Kumar Billaiya, Hon’Ble & Shri Anikesh Banerjee, Hon’Ble

For Appellant: Ms. Chandni Shah, Mr. Hardik Nirmal &For Respondent: Shri Swapnil Choudhary, Sr. D/R

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

sole reason for assuming jurisdiction u/s 263 of the Act is the audit objection by the revenue and audit party in relation to the CSR expenditure disallowed u/s 37(1) of the Act amounting to Rs. 29,95,468/- claimed as donation u/s 80G of the Act amounting ... PCIT was of the firm belief that allowing the CSR expenditure to be deduction u/s 80G of the Act would create a significant loophole enabling corporations to shift their statutory obligations onto the public exchequer. The ld. PCIT was of the firm belief that the decision

Abm Knowledgeware Limited, Mumbai vs. Assessing Officer Circle 4(1)(1), Mumbai

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

ITA 3460/MUM/2025[2020-2021]Status: DisposedITAT Mumbai31 Jul 2025AY 2020-2021

Bench: Smt. Beena Pillai () & Shri Omkareshwar Chidara ()

Section 135Section 142(1)Section 143(2)Section 143(3)Section 263Section 37Section 80G

context, it is not applicable qua the fact of this case. 6. The Learned Principal Commissioner of Income Tax erred in presuming that all CSR expenditures lack voluntariness, without examining the specific nature of the donations or the appellant's compliance with 80G conditions. 7. The Learned PCIT erred ... Rs.22,32,000/-. It was noted that, the aforesaid payments were made towards CSR expenses on which Section 80G deduction is not available because CSR expenditure is mandatory requirement under the Companies Act, 2013 and allowing deduction u/s.80G would result in subsidising these expenses incurred by the assessee which

Pashupati Capital Services Private Limited, Mumbai vs. Principal Commissioner of Income Tax Officer, Mumbai - 4, Mumbai

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

ITA 2985/MUM/2025[2020-21]Status: DisposedITAT Mumbai31 Jul 2025AY 2020-21

Bench: Shri Om Prakash Kant & Shri Raj Kumar Chauhan

Section 135Section 142(1)Section 143(2)Section 143(3)Section 263Section 28Section 37Section 37(1)Section 80G

computed u/s.28 to 44 of the Act which falls under Chapter IV and the only Explanation 2 to section 37 prohibits the allowance of CSR expenditure as business expenditure. This scope of the restriction imposed in section 37 does not extend to Chapter VI-A of the Act which ... independent of section 37 of the Act. It is further claimed by the assessee that CSR expenditure is eligible for deduction under section 80G of the Act even if the expenditure was disallowed under section 37(1) by virtue of Explanation 2 of Section

Axis Trustee Services Limited, Mumbai vs. Principal Commissioner of Income Tax 3, Mumbai

In the result, appeal of the assessee is allowed

ITA 2130/MUM/2025[2020-21]Status: DisposedITAT Mumbai31 Jul 2025AY 2020-21

Bench: Shri Amit Shukla & Shri Girish Agrawalassessment Year: 2020-21

For Appellant: Shri. Ashwin Kashinath, ARFor Respondent: Shri. Rajesh Kumar Yadav, CIT DR

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

Assessing Officer to disallow the claim of deduction of Rs. 26,90,430/- u/s.80G on the ground that donation classified as Corporate Social Responsibility (CSR) expenditure is not eligible for deduction u/s. 80G. 3.1. Assessee filed its return of income on 01.02.2021 reporting total income at Rs.23 ... total income, assessee made a claim u/s. 80G in respect of the donation made to Axis Bank Foundation which pertained to the amount of CSR expenditure which had been suo moto added back while computing the business income. Thus, it claimed deduction u/s. 80G eligible at 50% of the donation

Firmenich Aromatics Production (India) Private Limited, Mumbai vs. Deputy Commissioner of Income Tax, Circle 1(3)(1), Mumbai

ITA 6100/MUM/2024[2021-22]Status: DisposedITAT Mumbai31 Jul 2025AY 2021-22

Bench: Smt. Beena Pillai & Shri Girish Agrawal

For Appellant: Shri Madhur Agrawal, AdvocateFor Respondent: Ms. Ramapriya Raghavan, CIT DR

Section 144C(5)

different from claiming a deduction under chapter VIA of the Act which is allowed from Total Income. As per Explanation 2 to Section 37, CSR expenditure is not allowable as deduction while computing the business income under the provision of Section 28-44DB, whereas deduction u/s.80G is allowed while

Firmenich Aromatics Production (India) Private Limited, Mumbai vs. Assessing Officer, New Delhi

ITA 3987/MUM/2024[2020-21]Status: DisposedITAT Mumbai31 Jul 2025AY 2020-21

Bench: Smt. Beena Pillai & Shri Girish Agrawal

Section 144C(5)

Genpact Services Llc, Gurgaon vs. Assistant Commissioner of Income Tax Circle - Int Tax 1(3)(1), Delhi

ITA 4477/DEL/2024[2020-21]Status: DisposedITAT Delhi31 Jul 2025AY 2020-21

Bench: Shri Prakash Chand Yadav & Shri Brajesh Kumar Singh

Section 133ASection 143(3)Section 92C

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘H’: NEW DELHI BEFORE SHRI PRAKASH CHAND YADAV, JUDICIAL MEMBER AND SHRI

Hudco Ltd. (Housing & Urban Development Corporation Ltd), New Delhi vs. Addl. CIT, Special Range-4, New Delhi

The appeal of the assessee is partly allowed for statistical

ITA 7218/DEL/2018[2015-16]Status: DisposedITAT Delhi31 Jul 2025AY 2015-16

Bench: Shri Challa Nagendra Prasad & Shri Naveen Chandra

For Appellant: Shri Gagan Kumar, AdvFor Respondent: Shri Dayainder Singh Sidhu, CIT-DR

cannot be construed as having being incurred wholly and exclusively for the purpose of business of the assessee and proceeded to disallow the entire CSR expenditure in the assessment. It is pertinent to note that CSR is mandated by regulatory agency, Department of Public Enterprises. Hence, an expenditure which ... held that amendment by way of Explanation 2 to section 37(1) of the Act w.e.f. 01.04.2015 was prospective in nature and thus CSR expenditure incurred prior 01.04.2015 was to be allowed. 25.5. In view of the aforesaid observations, the ground No. 1 raised by the assessee is allowed.” Respectfully