Dismissing the appeal of the Revenue the Court held that the annual report of the assessee clearly showed the activities undertaken under corporate social responsibility during the year. Furthermore, the audited final statement for the financial year 2011-12 also showed that the welfare expenses formed part thereof. There was an obligation on the assessee to fulfil the responsibility for its employees in the entire area where operations were being carried on by the respective public sector undertaking. The Tribunal had rightly allowed the assessee’s appeal and granted relief. Relied on  S. A. Builders Ltd. v. CIT   (Appeals)(2007) 289 ITR 26(SC)   (AY. 2011-12)