Assessee donated/contributed a certain sum towards CSR which was debited to profit and loss account to institutions/organizations registered under section 80G and accordingly, it claimed deduction.  Assessing Officer disallowed deduction under section 80G stating that CSR expenditure incurred under section 135 of Companies Act was categorically disallowed under section 37(1) and, therefore, on similar logic deduction under section 80G could not be allowed. On appeal the Tribunal held that   since assessee satisfied conditions of section 80G, assessee is  entitled to claim deduction under section 80G in respect of such donations which formed part of spend towards CSR. (AY. 2017-18 , 2018-19)