Assessee had suo motu disallowed expenditure towards CSR responsibilities under section 37(1) and claimed deduction under section 80G in respect of donations paid to eligible charitable institutions. Assessing Officer denied deduction under section 80G on ground that granting deduction to an expenditure which was disallowable under section 37(1) would amount to giving an unintended benefit which was not envisaged under provisions of law. Tribunal held that  the  assessee could not be denied benefit of claim under Chapter VI-A, which was considered for computing ‘Total, Taxable Income’, merely because such payment forms part of CSR, as it would lead to double disallowance, which was not intention of Legislature. The  Assessing Officer had not verified nature of payments qualifying exemption under section 80G and quantum of eligibility as per section 80G(1), Assessing Officer was  directed to verify payments made by assessee towards CSR that also forms part of deduction under section 80G and then grant deduction claimed under section 80G in accordance with law.  (AY. 2016-17)