Commissioner invoked revisionary jurisdiction, observing that assessee had incurred expenditure towards its CSR activities and the same was mandatory under the Companies Act, 2013, and, thus, the same could not be allowed as a deduction under section 80G. On appeal, the Tribunal held that the  Assessing Officer had raised a specific query and assessee had responded in detail, and the Assessing Officer had accepted the same after due verification. Since there was no material to support that the Assessing Officer failed to apply his mind, the order passed by the Assessing Officer cannot be characterised as erroneous or prejudicial to the interests of Revenue. Revision order was quashed and set aside.(AY. 2020-21)