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2022 (12) TMI 1436 - ITAT MUMBAIAssessment u/s 144C r.w.s. 144B - Corporate Social Responsibility (CSR) - Disallowance of deduction u/s 80G - DRP concluded that even though deduction for CSR Expenses was not allowable u/s 37 (in view of the Explanation 2 to Section 37 of the Act inserted by the Finance Act, 2014, with effect from 01.04.2015), there was no bar for allowance of the same under Section 80G of the Act (except for the donations made to the Swach Bharat Kosh and the Clean Ganga Fund), provided all the other conditions of Sec. 80G are fulfilled. HELD THAT:- DRP issued specific direction to allow deduction u/s 80G of the Act after verifying whether the other conditions specified u/s 80G were fulfilled. As per mandate of Section 144C(13) of the Act, upon receipt of directions issued by DRP the Assessing Officer was required to complete the assessment in conformity with the directions issued by the DRP. We hold that the Final Assessment Order, passed by the AO was not in conformity with the directions issued by the DRP and is therefore, set aside, being contrary provisions of Section 144C(13) of the Act. The issue is remanded back to the file of AO with the directions to pass the Final Assessment Order in conformity with the directions issued by the DRP. Appeal allowed.
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