Question And Answer
Subject: CSR vs 80G
Querist: BKS
Answered by:
Tags: ,
Date: February 17, 2023
Query asked by BKS

whether allowable or not ?

File Uploaded: Not Available

The Hon’ble ITAT Kolkata Bench in the case of JMS Mining (P.) Ltd. v. PCIT [2021] 130 118 (Kolkata – Trib.), inter alia, held that donation made by the assessee company on account of corporate social responsibility to two funds/trusts which were duly registered under section 80G(5)(vi) of the Act was to be allowed as deduction under section 80G of the Act.

Disclaimer: This article is only for general information and is not intended to provide legal advice. Readers desiring legal advice should consult with an experienced professional to understand the current law and how it may apply to the facts of their case. Neither the author nor and its affiliates accepts any liabilities for any loss or damage of any kind arising out of any inaccurate or incomplete information in this article nor for any actions taken in reliance thereon. No part of this document should be distributed or copied (except for personal, non-commercial use) without express written permission of

Leave a Reply

Your email address will not be published. Required fields are marked *