ITAT Allows Section 80G Deduction for CSR Donations to PM Relief Fund

Source Hov India Private Limited Vs DCIT (ITAT Chennai)

The Chennai Bench of the Income Tax Appellate Tribunal (ITAT) has ruled that Corporate Social Responsibility (CSR) donations made to the Prime Minister’s National Relief Fund (PMNRF) qualify for deduction under Section 80G of the Income Tax Act. The case involved Source Hov India Private Limited, which claimed a deduction of ₹38.54 lakh under Section 80G for its CSR contribution. The Assessing Officer (AO) and the Commissioner of Income Tax (Appeals) [CIT(A)] denied the deduction, arguing that CSR spending is a mandatory o

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