CSR Donations Eligible for Section 80G Deduction Despite Section 37 Disallowance

DCIT Vs Credit Suisse Services (India) private Limited (ITAT Pune)

The appeal before the Income Tax Appellate Tribunal, Pune concerned the allowability of a deduction under Section 80G of the Income-tax Act, 1961 in respect of donations forming part of Corporate Social Responsibility (CSR) expenditure for the assessment year 2020–21. The Revenue challenged the order of the Commissioner of Income Tax (Appeals), Pune-12, which had allowed the assessee’s claim for deduction of ₹4,55,13,521 under Section 80G, subject to verification by the Assessing Officer (AO).

The Asses

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