CSR Expenses Eligibility for Section 80G Deduction: ITAT restores Matter to CIT(A)

ABIS Export India Pvt Ltd Vs DCIT (ITAT Raipur) The dispute arose when the Assessing Officer (AO) disallowed ABIS’s deduction under Section 80G, citing that CSR expenditures, although mandatory under the Companies Act 2013, do not qualify as voluntary donations eligible for tax benefits under 80G. The AO’s decision was based on the Finance (No.2) Act, 2014, which explicitly disallows CSR expenses for tax deductions under certain conditions. ABIS argued that the mandatory nature of CSR does not preclude its eligibility under 80G, supported by legal precedents and the legislative int...