Double Disallowance Not Permissible: CSR Contribution Qualifies for 80G Deduction

JSW Industrial Gases Limited Vs DCIT (ITAT Bangalore) Tribunal Holds Double Disallowance Not Intended – CSR Payment Can Get 80G Deduction Assessee, engaged in manufacture & sale of industrial gases, filed return for A.Y. 2020-21 declaring income of ₹63.79 crores. In computation, it disallowed ₹1 crore debited as CSR expense u/s 37 but claimed same u/s 80G since it was paid to PM Cares Fund, which is an approved institution. AO disallowed claim, treating CSR donation as statutory obligation & not voluntary. CIT(A)/NFAC upheld disallowance, invoking doctrine of per incuriam to disr...