CSR contribution to Mukhyamantri Shree Swachchta Nidhi Gujarat eligible for 80G deduction

Gujarat State Financial Services Limited Vs DCIT (ITAT Ahmedabad) ITAT Ahmedabad held that the assessee was eligible for claim of deduction under Section 80G of the Act in respect of donation made to Mukhyamantri Shree Swachchta Nidhi Gujarat, as part of its CSR initiative. Accordingly, appeal of assessee allowed. Facts- The case was selected for complete scrutiny assessment. In the course of assessment, AO made disallowance of Rs.1,78,71,274/- in respect of donation claimed as deduction u/s. 80G of the Income Tax Act, 1961 pertaining to expenditure relating to CSR activities. The assessment w...