The Assessing Officer denied deduction under section 80G on the ground that the donations formed part of Corporate Social Responsibility expenditure. The Tribunal held that Explanation 2 to section 37(1) merely prohibits deduction of CSR expenditure as business expenditure and does not bar deduction otherwise allowable under section 80G. Donations qualifying under section 80G are eligible for deduction notwithstanding that they also constitute CSR expenditure. The assessee claimed deduction under section 80G in respect of certain donations but failed to produce the supporting receipts before the Assessing Officer. The Tribunal restored the issue to the Assessing Officer for verification of the receipts and fulfilment of the statutory conditions for allowing the deduction. (AY. 2020-21).