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CSR Donations to Approved Trusts Eligible for 80G Deduction: ITAT Mumbai
Case Law Details
- Case Name
- Hapag Lloyd India Private Limited Vs PCIT (ITAT Mumbai): ITA No. 3805/Mum/2025: 25/09/2025
- Appeal Number
- Only available for paid members
- Courts
- All ITAT, ITAT Mumbai
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Hapag Lloyd India Private Limited Vs PCIT (ITAT Mumbai)
Debatable Issue Beyond 263 Jurisdiction- CSR Donation to Approved Entity Eligible for 80G: ITAT Mumbai Quashes 263 Order- Revisionary Powers Cannot Deny 80G on CSR- CSR Expenses Not Deductible u/s 37(1), But 80G Relief Available if Donated to Approved Trust
Hapag Lloyd India Pvt. Ltd. filed appeal against revisionary order u/s 263 passed by PCIT for AY 2020-21. Assessee had filed return declaring income of ₹10.73 Cr. AO completed assessment u/s 143(3) r.w.s. 144B on 05.09.2022, accepting returned income.
PCIT, while...
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