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CSR Donations Eligible for Section 80G Deduction; No Double Disallowance Merely Because They Form Part of CSR Spend
Case Law Details
- Case Name
- DCIT Vs Ernst & Young Services Private Limited (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2020-21
- Courts
- All ITAT, ITAT Delhi
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DCIT Vs Ernst & Young Services Private Limited (ITAT Delhi)
CSR Donations Eligible for Section 80G Deduction; No Double Disallowance Merely Because They Form Part of CSR Spend
The Delhi ITAT upheld the CIT(A)’s order allowing deduction under Section 80G in respect of donations made as part of Corporate Social Responsibility (CSR) expenditure, holding that while CSR expenditure is specifically disallowed as business expenditure under Explanation 2 to Section 37(1), there is no prohibition in Section 80G against claiming deduction for eligible donations merely because they form part of CSR...
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