AMERICAN EXPRESS (INDIA) PRIVATE LIMITED,NEW DELHI vs. PRINCIPAL COMMISSIONER OF INCOME TAX-1, DELHI, NEW DELHI

In the result, appeal of the assessee is allowed

disallowed and added back in terms of Explanation 2 to Section 37(1) of the Act. In terms of Section 135(5) of the Act read with Section 80G

MCKINSEY GLOBAL CAPABILITIES AND SERVICES PRIVATE LIMITED (MGCS) [MGSIPL NOW MERGED WITH MGCS],HARYANA vs. ADDITIONAL / JOINT / DEPUTY / ASSISTANT COMMISSIONER OF INCOME TAX / INCOME-TAX OFFICER, DELHI

Appeal is allowed

Bench: Sh. Satbeer Singh Godara & Sh. Amitabh Shuklaita No. 5314/Del/2025 : Asstt. Year : 2018-19 Mckinsey Global Capabilities & Vs Cit(A)/Nfac, Services Pvt. Ltd. (Mckinsey Global Delhi Services India Pvt. Ltd.), 3Rd Floor, Block-Iii, Vatika Business Park, Sector-49, Sohna Road, Gurgaon-12201 (Appellant) (Respondent) Pan No. Aaccm2356G Assessee By : Sh. Nikhil Tiwari, Ca Revenue By : Ms. Ankush Kalra, Sr. Dr Date Of Hearing: 15.01.2026 Date Of Pronouncement: 15.01.2026 Order Per Satbeer Singh Godara: This Assessee’S Appeal For Assessment Year 2018-19, Arises Against The Cit(A)/Nfac, Delhi’S Din & Order No. Itba/Nfac/S/250/2025–26/1077218408(1) Dated 19.06.2025, In Proceedings U/S 143(3) Of The Income Tax Act, 1961 (In Short “The Act”).

2 to section 37(1) of the Act. Thus, there is no correlation between suo-moto disallowance in section 37(1) and claim of deduction under section 80G

ACIT, CIRCLE-7(1), DELHI, DELHI vs. FIS GLOBAL BUSINESS SOLUTIONS INDIA PRIVATE LIMITED, DELHI

In the result, the appeal of the revenue as well as cross objection of the assessee are dismissed

Bench: Shri C.N. Prasad & Shri Naveen Chandra[Assessment Year: 2020-21] Dcit Vs. Fis Global Business Solutions New Delhi India Private Limited S-405, Lower Ground Floor, Greater Kailash, Part Ii New Delhi Pan No.Aaach2851H Appellant Respondent Co. No. 213/Del/2025 (In Ita No.5002/Del/2025) [Assessment Year: 2020-21] Fis Global Business Vs. Dcit Solutions India Private New Delhi Limited S-405, Lower Ground Floor, Greater Kailash, Part Ii New Delhi Pan No.Aaach2851H Appellant Respondent Revenue By Ms. Ankush Kalra, Sr. Dr Assessee By Sh. Vishal Kalra, Advocate Ms. Reema Grewal, Ca Sh. Kashish Gupta, Advocate Date Of Hearing 18.11.2025 Date Of Pronouncement 14.01.2026

2 to section 37(1) of the Act. Thus, there is no correlation between suo-moto disallowance in section 37(1) and claim of deduction under section 80G

MANKIND PHARMA LIMITED,DELHI vs. DCIT, CIRCLE-1(1)(1), MEERUT

In the result, the additional Ground No

Bench: Shri Challa Nagendra Prasad & Shri Pradip Kumar Kedia

2 to Section 37(1) of the Act. Operation of section 37 and section 80G 30 I.T.A. No.2313/Del/2022 being mutually exclusive, a deduction of Rs.6,38,13,601/-[ being 50% of such contributions] was claimed under Section 80G of the Act which was wrongly disallowed

NTT COMMUNICATIONS INDIA NETWORK SERVICES PVT LTD,DELHI vs. DCIT, CIRCLE 16(1), DELHI

In the result, the appeal of the assessee is partly allowed

disallowance of CSR expenses as per\nExplanation 2 of section 37(1). Thus, both section 37(1) and section\n80G has different field to play. Further according to section\n80G(2)(a)(iiihk) and section 80G

AMWAY INDIA ENTERPRISES PRIVATE LIMITED,NEW DELHI vs. DCIT, CIRCLE 1(1), DELHI / NFAC, DELHI

Appeal of the assessee is allowed

Bench: Shri Sudhir Pareek & Shri Manish Agarwalamway India Enterprises Private Dcit, Limited, Circle-1(1), Ground Floor, Elegance Tower, Vs. Delhi/Nfac. Plot No.8, Non Hierarchical Commercial, Jasola, Delhi-110025. Pan-Aaaca5603Q (Appellant) (Respondent)

disallowance of CSR expenses as per Explanation 2 of section 37(1). Thus, both section 37(1) and section 80G

KEYSIGHT TECHNOLOGIES INDIA PRIVATE LIMITED (ACQUIRER OF IXIA TECHNOLOGIES PRIVATE LIMITED),GURGAON vs. ACIT CIRCLE 13(1), NEW DELHI

In the result, the appeal of the assessee is allowed

Bench: Shri Pradip Kumar Kedia & Shri Sudhir Pareekassessment Year 2016-17

disallowance of such expenses/ outgo in view of stipulations made in section 37 of the Act does not put any fetters on the eligibility under other provisions of the Act viz. Section 80G of the Act. The claim is eligible for deduction under S. 80G unless statutorily prohibited. The ld. counsel contends that there being

INTERGLOBE ENTERPRISES PRIVATE LIMITED,NEW DELHI vs. ACIT CIRCLE-10(1), NEW DELHI

In the result, the appeal of the assessee is allowed

Bench: Shri Pradip Kumar Kedia & Shri Sudhir Pareek

2 I.T.A. No.2067/Del/2023 Pharma Ltd. vs. DCIT, ITA No.2313/Del/2022 concerning A.Y. 2018-19 order dated 01.05.2024. The relevant paragraphs dealing with the issue in Mankind Pharma (supra) is reproduced hereunder: “44. Ground No.4 concerns disallowance of deduction under Section 80G

REC LIMITED,NEW DELHI vs. ACIT-10 (OSD), DELHI, NEW DELHI

2 to Section 3(1) of the Act and a 50%\ndeduction of Rs.78.34 crores u/s 80G of the Act was claimed by the\nassessee. The AO disallowed

CHEIL INDIA PRIVATE LIMITED,GURGAON vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 4(2), DELHI

In the result, appeal of the assessee is allowed

Bench: Shri Shamim Yahya & Shri Sudhir Pareeka.Yr. : 2020-21 Cheil India Private Limited Vs. Dcit, Circle 4(2), 7Th Floor, Two Horizon C.R. Building, Centre, New Delhi – 2 Golf Course Road, Gurgaon, Haryana-122001 (Pan: Aaccc2299Q) (Appellant) (Respondent)

disallowance of deduction under section 80G of the Act by way of CSR contribution was limited to clauses (iiihk) and (iiihl) of section 80G(2

ACIT, CIRCLE 16(1), DELHI vs. NUCLEUS SOFTWARE EXPORTS LIMITED , DELHI

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

Bench: DR. B.R.R. KUMAR (Accountant Member), SHRI YOGESH KUMAR U.S. (Judicial Member)

2)(a)(iiihk) and (iiihl) as explained above. What is not allowable is however amounts spent by the assessee in pursuance of CSR in pursuance of section 135 of the Companies Act 2013. Contributions to the said Kosh and Fund are CSR activities included in Schedule VII to the Companies Act 2013, The disallowance for deduction under section 80G

ACIT, CIRCLE 16 (1), DELHI, DELHI vs. NUCLEUS SOFTWARE EXPORTS LIMITED , DELHI

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

Bench: DR. B.R.R. KUMAR (Accountant Member), SHRI YOGESH KUMAR U.S. (Judicial Member)

2)(a)(iiihk) and (iiihl) as explained above. What is not allowable is however amounts spent by the assessee in pursuance of CSR in pursuance of section 135 of the Companies Act 2013. Contributions to the said Kosh and Fund are CSR activities included in Schedule VII to the Companies Act 2013, The disallowance for deduction under section 80G

AGILENT TECHNOLOGIES (INTERNATIONAL) PRIVATE LIMITED,MANESAR, GURGAON vs. THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 1(1), GURGAON

In the result, the appeal of the assessee is allowed

Bench: Shri S Rifaur Rahman & Shri Vimal Kumarassessment Year: 2020-21 Agilent Technologies Vs. Dcit, (International) Private Limited, Circle 1(1), Plot No.Cp-11, Sector 8, Imt, Gurgaon Manesar, (Haryana) Gurgaon - 122051 Aadca4115C (Appellant) (Respondent)

2 to section 37(1) of the Act. Thus, there is no correlation between suo-moto disallowance in section 37(1) and claim of deduction under section 80G

JCIT(OSD), RANGE-10, NEW DELHI , ITO C.R. BUILDING vs. RURAL ELECTRIFICATION CORPORATION LTD. , KASTURBA NAGAR

In the result, appeals filed by the revenue in the AY 2020-21 and AY\n2021-22 are dismissed

2 to Section 3(1) of the Act and a 50%\ndeduction of Rs.78.34 crores u/s 80G of the Act was claimed by the\nassessee. The AO disallowed

TERADATA INDIA P.LTD,GURUGRAM vs. DCIT,CIRCLE-3(1), GURUGRAM

Appeal of the revenue is allowed for AY 2018-19

Bench: Shri M. Balaganesh & Shri Yogesh Kumar Us

disallowance of deduction under Section 80G of the Act by way of CSR contribution was limited to clauses (iiihk) and (iiihl) of section 80G(2

ACIT-CIRCLE-3(1), GURGAON vs. TERADATA INDIA PRIVATE LIMITED, GURGAON

Appeal of the revenue is allowed for AY 2018-19

Bench: Shri M. Balaganesh & Shri Yogesh Kumar Us

disallowance of deduction under Section 80G of the Act by way of CSR contribution was limited to clauses (iiihk) and (iiihl) of section 80G(2

TERADATA INDIA PVT LTD,GRUGRAM vs. DCIT CIRCLE-3(1), GURUGRAM

Appeal of the revenue is allowed for AY 2018-19

Bench: Shri M. Balaganesh & Shri Yogesh Kumar Us

disallowance of deduction under Section 80G of the Act by way of CSR contribution was limited to clauses (iiihk) and (iiihl) of section 80G(2

REC LIMITED,NEW DELHI vs. ACIT-10 (OSD), DELHI, NEW DELHI

2 to Section 3(1) of the Act and a 50%\ndeduction of Rs.78.34 crores u/s 80G of the Act was claimed by the\nassessee. The AO disallowed