Assessee made a donation of Rs. 3 crore to a charitable institution under its CSR initiative and claimed a deduction of 50 per cent of the same under section 80G.  Assessing Officer disallowed the same on the ground that as per section 135 of the Companies Act, 2013, expenditure under CSR was mandatory and, thus, same could not be allowed as deduction under section 80G. CIT(A) affirmed the order of the Assessing Officer. On appeal the Tribunal held that  since it is specifically mentioned in section 80G that no deduction is allowable in two instances namely; contribution towards Swachh Bharat Kosh (Clean India Fund) and Clean Ganga Fund, CSR expenditure is not allowable under section 80G(2)(a)(iiihk) and (iiihl), however, provisions of section 80G are not applicable to other CSR expenditure. Thus, the assessee would be entitled to a deduction under section 80G even if the amount was donated under CSR expenses.  (AY. 2018-19)