GUJARAT MINERAL DEVELOPMENT CORPORATION LIMITED,KHANJI BHAVAN vs. PR. COMMISSIONER OF INCOME TAX-1, AAYAKAR BHAWAN(VEJALPUR), AHMEDABAD
In the result, the appeal filed by the assessee is allowed
ITA 651/AHD/2025[2020-21]Status: DisposedITAT Ahmedabad04 Jul 2025AY 2020-21
Bench: S/Shri T.R. Senthil Kumar & Makarand V.Mahadeokarasstt.Year : 2020-21
For Appellant: Shri Rignesh Das, CIT-DR
Section 143(1)Section 143(3)Section 14ASection 263Section 80GSection 80I
subsidising
4
CSR outlay through tax expenditure, contrary to legislative intent. The PCIT further observed that the assessee did not comply with section 135(4)(b) of the Companies Act, 2013, as the CSR activities were routed through third- party trusts instead of being undertaken directly or through eligible implementing ... section 37(1). It was further observed that the donations were routed through third-party trusts and were not incurred directly, contrary to section 135(4)(b) of the Companies Act, 2013. 13. We find, on perusal of the record, that the assessee had duly furnished the particulars
