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2023 (9) TMI 474 - AT - Income TaxDeduction u/s 80G - donations which formed part of the spend towards CSR - assessee is not claiming the contribution to the trust as business expenditure and suomoto disallowed the same, but claiming this expenditure as deduction under section 80G of the same, such a claim cannot be denied - HELD THAT:- Section 80G(2)(iiihk) and (iiihl) of the Act expressly provide that such sums donated for Swatch Bharath Kosh and Clean Ganga Fund shall be the amounts other than the sums spent by the assessee in pursuance of CSR, meaning thereby the donations made towards Swatch Bharath Kosh and Clean Ganga Fund spent as a part of CSR are not qualified for deduction under section 80G of the Act. Out of so many entries under section 80G(2) of the Act, only donations in respect of two entries are restricted if such payments were towards the discharge of the CSR. The Legislature could have put a similar embargo in respect of the other entries also, but such a restriction is conspicuously absent for other entries. The irresistible conclusion that would flow from it is that it is not the legislative intention to bar the payments covered by section 80G(2) of the Act which were made pursuant to the CSR, and other than covered by section 80G(2)(iiihk) and (iiihl) of the Act. As stated above, clue can be had from the restrictions by way of section 80G(2)(iiihk) and (iiihl) of the Act. See JMS Mining (P.) Ltd [2021 (7) TMI 907 - ITAT KOLKATA]. Appeal of assessee is allowed.
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