The Assessing Officer denied deduction under section 80G in respect of donations made to approved institutions on the ground that they formed part of the assessee’s Corporate Social Responsibility (CSR) expenditure. The Tribunal held that there is no statutory prohibition against allowing deduction under section 80G merely because the expenditure is disallowable as CSR expenditure under section 37. The matter was restored to the Assessing Officer to verify whether the statutory conditions for deduction under section 80G were fulfilled. (AY. 2017-18).