BOUNTEOUS DIGITAL PRIVATE LIMITED,CHENNAI vs. DEPUTY COMMISSIONER OF INCOME TAX, CHENNAI

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

Bench: Shri S.S. Viswanethra Ravi & Shri S.R. Raghunathaआयकर अपील सं./I.T.A. No.1600/Chny/2025 िनधा"रण वष"/Assessment Year: 2017-18 Bounteous Digital Private Limited, Vs. The Deputy Commissioner Of Block A, 8Th Floor, Global Infocity Park Income Tax, No. 40, Mgr Salai, Perungudi, Corporate Circle 4(1), Chennai 600 096. Chennai. [Pan:Aaacl6079R] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri A.R. Raghunathan, Ca (Virtual) ""थ" की ओर से/Respondent By : Shri C. Sivakumar, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 18.08.2025 घोषणा की तारीख /Date Of Pronouncement : 28.08.2025 आदेश /O R D E R Per S.S. Viswanethra Ravi: This Appeal Filed By The Assessee Is Directed Against The Order Dated 11.02.2025 Passed By The Addl/Jcit(A) – 10, Mumbai For The Assessment Year 2017-18. 2. The First Issue Raised By The Assessee Emanates For Our Consideration As To Whether The Ld. Cit(A) Is Justified In Confirming The Disallowance Of Csr Expenses In The Facts & Circumstances Of The Case.

disallowed the donation of ₹.3,40,000/- in its return of income under section 37 of the Act 3 I.T.A. No.1600/Chny/25 and claimed it as deduction under section 80G

RANE ENGINE VALVE LIMITED,CHENNAI vs. DCIT CORPORATE CIRCLE 5(1), CHENNAI

In the result, the appeals filed by the assessee for assessment year 2012-13 in ITA No

Bench: Shri Mahavir Singhand Shri Amitabh Shukla

section 80G of the Act 5.1 The CIT(A) erred in confirming the disallowance of deduction claimed under section 80G

RANE ENGINE VALVES LIMITED,CHENNAI vs. DCIT, CHENNAI

In the result, the appeals filed by the assessee for assessment year 2012-13 in ITA No

Bench: Shri Mahavir Singhand Shri Amitabh Shukla

section 80G of the Act 5.1 The CIT(A) erred in confirming the disallowance of deduction claimed under section 80G

RANE ENGINE VALVE LIMITED,CHENNAI vs. DCIT CORPORATE CIRCLE 5 (1), CHENNAI

In the result, the appeals filed by the assessee for assessment year 2012-13 in ITA No

Bench: Shri Mahavir Singhand Shri Amitabh Shukla

section 80G of the Act 5.1 The CIT(A) erred in confirming the disallowance of deduction claimed under section 80G

RANE ENGINE VALVES LIMITED,CHENNAI vs. DCIT, CHENNAI

In the result, the appeals filed by the assessee for assessment year 2012-13 in ITA No

Bench: Shri Mahavir Singhand Shri Amitabh Shukla

section 80G of the Act 5.1 The CIT(A) erred in confirming the disallowance of deduction claimed under section 80G

RANE ENGINE VALVE LTD,CHENNAI vs. DCIT CORPORATE CIRCLE-5(1), CHENNAI

In the result, the appeals filed by the assessee for assessment year 2012-13 in ITA No

Bench: Shri Mahavir Singhand Shri Amitabh Shukla

section 80G of the Act 5.1 The CIT(A) erred in confirming the disallowance of deduction claimed under section 80G

ACIT, CHENNAI vs. M/S. ANAND TRANSPORT, CHENNAI

In the result, the Revenue’s appeals in I

Bench: Shri N.R.S. Ganesan & Shri D.S. Sunder Singhआयकर अपील सं./Ita Nos.2293 & 2294/Mds/2016 "नधा"रण वष" / Assessment Years : 2010-11 & 2011-12 & आयकर अपील सं./Ita No.1269/Mds/2013 "नधा"रण वष" / Assessment Year : 2009-2010

disallowance made by the Assessing Officer under Section 80G of the Act. The Assessing Officer disallowed `3,08,500/- on the ground

M/S. ANAND TRANSPORT,CHENNAI vs. DCIT, CHENNAI

In the result, the Revenue’s appeals in I

Bench: Shri N.R.S. Ganesan & Shri D.S. Sunder Singhआयकर अपील सं./Ita Nos.2293 & 2294/Mds/2016 "नधा"रण वष" / Assessment Years : 2010-11 & 2011-12 & आयकर अपील सं./Ita No.1269/Mds/2013 "नधा"रण वष" / Assessment Year : 2009-2010

disallowance made by the Assessing Officer under Section 80G of the Act. The Assessing Officer disallowed `3,08,500/- on the ground

ACIT, CHENNAI vs. ANAND TRANSPORT, CHENNAI

In the result, the Revenue’s appeals in I

Bench: Shri N.R.S. Ganesan & Shri D.S. Sunder Singhआयकर अपील सं./Ita Nos.2293 & 2294/Mds/2016 "नधा"रण वष" / Assessment Years : 2010-11 & 2011-12 & आयकर अपील सं./Ita No.1269/Mds/2013 "नधा"रण वष" / Assessment Year : 2009-2010

disallowance made by the Assessing Officer under Section 80G of the Act. The Assessing Officer disallowed `3,08,500/- on the ground

M/S. ANAND TRANSPORT,CHENNAI vs. DCIT, CHENNAI

In the result, the Revenue’s appeals in I

Bench: Shri N.R.S. Ganesan & Shri D.S. Sunder Singhआयकर अपील सं./Ita Nos.2293 & 2294/Mds/2016 "नधा"रण वष" / Assessment Years : 2010-11 & 2011-12 & आयकर अपील सं./Ita No.1269/Mds/2013 "नधा"रण वष" / Assessment Year : 2009-2010

disallowance made by the Assessing Officer under Section 80G of the Act. The Assessing Officer disallowed `3,08,500/- on the ground

ACIT, CHENNAI vs. M/S. ANAND TRANSPORT, CHENNAI

In the result, the Revenue’s appeals in I

Bench: Shri N.R.S. Ganesan & Shri D.S. Sunder Singhआयकर अपील सं./Ita Nos.2293 & 2294/Mds/2016 "नधा"रण वष" / Assessment Years : 2010-11 & 2011-12 & आयकर अपील सं./Ita No.1269/Mds/2013 "नधा"रण वष" / Assessment Year : 2009-2010

disallowance made by the Assessing Officer under Section 80G of the Act. The Assessing Officer disallowed `3,08,500/- on the ground

M/S. STERLITE INDUSTRIES (INDIA) LTD.,MADURAI vs. ADDITIONAL CIT, CHENNAI

Bench: Shri N.R.S. Ganesan & Shri Abraham P. Georgeआयकर अपील सं./Ita Nos.318 & 319/Mds/2008 "नधा"रण वष" / Assessment Year : 2004-05 आयकर अपील सं./Ita No. 1020/Mds/2010 "नधा"रण वष" / Assessment Year : 2005-06 आयकर अपील सं./Ita No. 1665/Mds/2010 "नधा"रण वष" / Assessment Year : 2006-07

disallowance of `1 Crore donated to Tsunami Relief Fund of Rajiv Gandhi Relief and National Welfare Trust. ITA No.1020,1665 & 1386/Mds/10 57. Shri M. Swaminathan, Ld. Sr. Standing Counsel for the Revenue, submitted that the payment made by the assessee to Tsunami Relief Fund is not for business purpose. Under Section 37 of the Act, the expenditure incurred

ACIT, CHENNAI vs. M/S STERLITE INDUSTRIES (INDIA) LTD., TUTICORIN

Bench: Shri N.R.S. Ganesan & Shri Abraham P. Georgeआयकर अपील सं./Ita Nos.318 & 319/Mds/2008 "नधा"रण वष" / Assessment Year : 2004-05 आयकर अपील सं./Ita No. 1020/Mds/2010 "नधा"रण वष" / Assessment Year : 2005-06 आयकर अपील सं./Ita No. 1665/Mds/2010 "नधा"रण वष" / Assessment Year : 2006-07

disallowance of `1 Crore donated to Tsunami Relief Fund of Rajiv Gandhi Relief and National Welfare Trust. ITA No.1020,1665 & 1386/Mds/10 57. Shri M. Swaminathan, Ld. Sr. Standing Counsel for the Revenue, submitted that the payment made by the assessee to Tsunami Relief Fund is not for business purpose. Under Section 37 of the Act, the expenditure incurred

ACIT, CHENNAI vs. M/S. STERLITE INDUSTRIES (INDIA) LTD., TUTICORIN

Bench: Shri N.R.S. Ganesan & Shri Abraham P. Georgeआयकर अपील सं./Ita Nos.318 & 319/Mds/2008 "नधा"रण वष" / Assessment Year : 2004-05 आयकर अपील सं./Ita No. 1020/Mds/2010 "नधा"रण वष" / Assessment Year : 2005-06 आयकर अपील सं./Ita No. 1665/Mds/2010 "नधा"रण वष" / Assessment Year : 2006-07

disallowance of `1 Crore donated to Tsunami Relief Fund of Rajiv Gandhi Relief and National Welfare Trust. ITA No.1020,1665 & 1386/Mds/10 57. Shri M. Swaminathan, Ld. Sr. Standing Counsel for the Revenue, submitted that the payment made by the assessee to Tsunami Relief Fund is not for business purpose. Under Section 37 of the Act, the expenditure incurred

ACIT, CHENNAI vs. M/S STERLITE INDUSTRIES (INDIA) LTD., CHENNAI

Bench: Shri N.R.S. Ganesan & Shri Abraham P. Georgeआयकर अपील सं./Ita Nos.318 & 319/Mds/2008 "नधा"रण वष" / Assessment Year : 2004-05 आयकर अपील सं./Ita No. 1020/Mds/2010 "नधा"रण वष" / Assessment Year : 2005-06 आयकर अपील सं./Ita No. 1665/Mds/2010 "नधा"रण वष" / Assessment Year : 2006-07

disallowance of `1 Crore donated to Tsunami Relief Fund of Rajiv Gandhi Relief and National Welfare Trust. ITA No.1020,1665 & 1386/Mds/10 57. Shri M. Swaminathan, Ld. Sr. Standing Counsel for the Revenue, submitted that the payment made by the assessee to Tsunami Relief Fund is not for business purpose. Under Section 37 of the Act, the expenditure incurred

M/S STERLITE INDUSTRIES (INDIA) LTD.,TUTICORIN vs. DCIT, CHENNAI

Bench: Shri N.R.S. Ganesan & Shri Abraham P. Georgeआयकर अपील सं./Ita Nos.318 & 319/Mds/2008 "नधा"रण वष" / Assessment Year : 2004-05 आयकर अपील सं./Ita No. 1020/Mds/2010 "नधा"रण वष" / Assessment Year : 2005-06 आयकर अपील सं./Ita No. 1665/Mds/2010 "नधा"रण वष" / Assessment Year : 2006-07

disallowance of `1 Crore donated to Tsunami Relief Fund of Rajiv Gandhi Relief and National Welfare Trust. ITA No.1020,1665 & 1386/Mds/10 57. Shri M. Swaminathan, Ld. Sr. Standing Counsel for the Revenue, submitted that the payment made by the assessee to Tsunami Relief Fund is not for business purpose. Under Section 37 of the Act, the expenditure incurred

ACIT, CHENNAI vs. M/S. STERLITE INDUSTRIES (INDIA) LTD., TUTICORIN

Bench: Shri N.R.S. Ganesan & Shri Abraham P. Georgeआयकर अपील सं./Ita Nos.318 & 319/Mds/2008 "नधा"रण वष" / Assessment Year : 2004-05 आयकर अपील सं./Ita No. 1020/Mds/2010 "नधा"रण वष" / Assessment Year : 2005-06 आयकर अपील सं./Ita No. 1665/Mds/2010 "नधा"रण वष" / Assessment Year : 2006-07

disallowance of `1 Crore donated to Tsunami Relief Fund of Rajiv Gandhi Relief and National Welfare Trust. ITA No.1020,1665 & 1386/Mds/10 57. Shri M. Swaminathan, Ld. Sr. Standing Counsel for the Revenue, submitted that the payment made by the assessee to Tsunami Relief Fund is not for business purpose. Under Section 37 of the Act, the expenditure incurred

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE LTU-1, , CHENNAI vs. CARBORUNDUM UNIVERSAL LIMITED, CHENNAI

In the result, the appeals filed by Revenue in ITA Nos

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपीलसं./Ita Nos. 139, 140 & 117/Chny/2025 ("नधा"रण वष" / Assessment Years: 2013-14, 2014-15 & 2018-19)

disallowance of deduction of 80G in respect to expenditure claimed under CSR. 18. The Ld.AR submitted that the CSR expenditure spent by the assessee is not an allowable expenditure u/s.37 of the Act. However, the allocated CSR amount paid to the institutions which are approved u/s.80G of the Act is eligible for deduction u/s.80G of the Act while