Payments to church, police station, summits, schools, etc are not CSR expense

Vedanta Ltd. Vs ACIT (ITAT Delhi) At the very outside, the Tribunal in the case of National Small Industries Corporation Limited 175 ITD 601 has held that amendments made to section 37 of the Act vide Finance Act [No. 2] 2014 are prospective in nature and hence would not be applicable to the period prior to the said amendment which is the case of the assessee. Payments made to church, police station, summits, schools, etc cannot be considered to have been spent on CSR. Though the amendment to Section 37 of the act may be prospective, but at the same time, assessee had to justify the claim of e...