The assessee incurred expenditure for community development and corporate social responsibility. The assessee submitted a note stating that it had incurred expenses on account of scholarship and tuition fees for girl children of junior employees since financial year 2009-10 and provided scholarships to 48 girl children in financial year 2011-12. The AO disallowed the expenses, CIT(A) allowed. Tribunal held that, that Explanation 2 to s.37(1) was inserted with effect from April 1, 2015 and could not be construed to the assessee’s disadvantage in respect of the period prior to this amendment. The expenses were allowable. (AY.  2011-12).