Assessee-company claimed deduction under section 80G in respect of donations. It had suo-motu disallowed expenditure incurred as part of Corporate Social Responsibility (CSR) activities in accordance with provisions of section 37(1).  Assessing Officer disallowed deduction claimed by assessee by holding that donations had been made to meet statutory requirement of provisions of Companies Act 2013 and were accordingly not voluntary donation to be allowable under section 80G.  Held section 80G falls in Chapter VIA, which comes into play only after gross total income has been computed by applying computation provisions under various heads of income, including Explanation 2 to section 37(1) and, thus, there was no correlation between suo-moto disallowance in section 37(1) and claim of deduction under section 80G. Act permits deduction of donations as per section 80G, even though, assessee was not gaining any benefit out of any reciprocity from donee and, similarly, mandatory nature of CSR expenditure does not justify disallowance of same under section 80G, if other conditions of section 80G were fulfilled.  (AY. 2020-21)