Assessee incurred expenditure on account of Corporate Social Responsibility (CSR). Assessee in its books disallowed said expenditure. However,  expenditure included some donations which were eligible for deduction under section 80G. Assessee claimed deduction under section 80G in respect of such donations made under CSR.  Assessing Officer examined assessee’s claim of deduction under section 80G and accepted same. Principal Commissioner invoked revisional jurisdiction under section 263 on ground that claim of deduction under section 80G is not allowable to assessee as said claim had been made on expenditure incurred towards CSR. On appeal the Tribunal held that  Tribunal in past had considered this issue in various cases and had been consistently holding that CSR expenses which were mandatory under section 135 of Companies Act were not allowable as deduction under section 37(1) but if any part of CSR contribution that was otherwise eligible for deduction under Chapter VI-A there was no bar on companies to claim same as deduction under section 80G. Merely for reason that Principal Commissioner did not agree with view taken by Assessing Officer, assessment order did not become erroneous. Revision order is quashed. (AY. 2016-17)