Assessee contributed Rs. 30 lakhs to various educational and charitable trusts and claimed 50% of this amount as a deduction under section 80G. Revenue rejected said claim, arguing that only voluntary donations qualified for section 80G deduction, whereas CSR contributions were statutory obligations. CIT(A) up held the order of the AO. On appeal the Tribunal held that   on insertion of Explanation 2 to section 37(1) vide Finance (No.2) Act, 2014 CSR expenses were excluded from business expenditure and it specified that donations to Swachh Bharat Kosh and Clean Ganga Fund were not deductible under section 80G. Nonetheless, this implied that other donations under section 80G were deductible if conditions were met. Since assessee’s contributions did not fall under specified exceptions, they were entitled to section 80G deduction for their donations. (AY. 2020-21)