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2023 (6) TMI 927 - ITAT MUMBAIDeduction u/s 80G - CSR expenditure - assessee has not claimed the CSR expenditure u/s 37(1) and its claim is only restricted to section 80G - HELD THAT:- The claim for deduction u/s 80G of the Act in respect of CSR expenses cannot be denied. In the present case, the lower authorities denied the deduction claimed by the assessee under section 80G of the Act without verifying the conditions as laid down in the said section. As relying on Allegis Services (India) Private [2020 (5) TMI 378 - ITAT BANGALORE] we remit this issue to the file of the AO to verify the conditions necessary for claiming deduction under the said section. Assessee as directed to file all the details for the purpose of claiming deduction under section 80G - direct that if the conditions as laid down in section 80G are found to be satisfied then deduction be granted to the assessee to that extent. Decided in favour of assessee for statistical purposes.
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