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CSR Donations Eligible for Section 80G Relief as Section 37 Disallowance Does Not Bar Chapter VI-A Deduction
Case Law Details
- Case Name
- Cosmo First Ltd. Vs DCIT (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2021-22
- Courts
- All ITAT, ITAT Delhi
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Cosmo First Ltd. Vs DCIT (ITAT Delhi)
ITAT Allows Section 80G Deduction as CSR Donations Satisfying Statutory Conditions Remain Eligible; Section 80G Claim Allowed Because CSR Expenditure Continues to Form Part of Total Income: ITAT; ITAT Rejects View That CSR Donations Are Not Voluntary Because Statutory Obligation Alone Does Not Defeat Section 80G Claim; Enhanced Section 80-IA Deduction Remanded Because Additional Evidence Requires Verification.
The appeal was filed against the final assessment order dated 29.10.2024 passed under Sections 143(3), 144C(13), and 144B of the Income Tax Act for ...
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