Deduction u/s 80G for donations forming part of spend towards CSR available

Optum Global Solutions (India) Private Limited Vs DCIT (ITAT Hyderabad)

ITAT Hyderabad held that as conditions of Section 80G of the Income Tax Act are satisfied, the assessee is entitled to claim deduction under Section 80G of the Act in respect of such donations which formed part of the spend towards CSR.

Facts- While scrutinizing the return of income of the assessee, AO made certain additions which include the disallowance of the deduction u/s. 80G of the Income Tax Act

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