The Tribunal held that , the Explanatory Memorandum to the Finance (No. 2) Bill, 2014 states that for the purposes of section 37(1) of the Income-tax Act, 1961 any expenditure incurred by an assessee on the activities relating to corporate social responsibility referred to in section 135 of the Companies Act, 2013 shall not be deemed to have been incurred for the purpose of business and, hence, shall not be allowed as deduction under section 37 . However, the corporate social responsibility expenditure which is of the nature described in sections 30 to 36 of the Act shall be allowed as deduction under those sections subject to fulfilment of conditions, if any, specified therein. All payments forming part of corporate social responsibility would not form part of the profit and loss account. The assessee could not be denied the benefit of claim under Chapter VI-A, which was considered for computing “total taxable income”. If the assessee was denied this benefit, it would lead to double disallowance. The authorities had not verified the nature of payments qualifying for exemption under section 80G of the Act and the quantum of eligibility in terms of section 80G(1) of the Act.  The issue was remitted to the file of the Assessing Officer.( AY.2016-17)