Assessee contributed certain sum as part of CSR towards various charitable trusts and claimed same as deduction under section 80G. The Assessing Officer allowed the claim. Commissioner passed revision order set aside the order. On appeal the Tribunal held that   Explanation 2 to section 37(1) which denies deduction for CSR expenses by way of business expenditure is applicable only to extent of computing ’business income’ under Chapter IV-D and; it could not be extended or imported to CSR contributions which was otherwise eligible for deduction under Chapter VI-A.   Since genuineness of transactions and identity of donees were not under challenge, there would be no bar on assessee to claim benefit under section 80G, falling in Chapter VIA. (AY. 2018-19)