{"id":63616,"date":"2026-08-03T23:10:07","date_gmt":"2026-08-03T17:40:07","guid":{"rendered":"https:\/\/itatonline.org\/digest\/ratna-sagar-p-ltd-v-asst-cit-2025-122-itr-18-delhitrib\/"},"modified":"2026-08-03T23:10:07","modified_gmt":"2026-08-03T17:40:07","slug":"ratna-sagar-p-ltd-v-asst-cit-2025-122-itr-18-delhitrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/ratna-sagar-p-ltd-v-asst-cit-2025-122-itr-18-delhitrib\/","title":{"rendered":"Ratna Sagar (P.) Ltd. v. Asst. CIT (2025) 122 ITR 18 (Delhi)(Trib.)"},"content":{"rendered":"<p>The assessee claimed deduction under section 80G in respect of donations made towards its Corporate Social Responsibility (CSR) obligations. The Assessing Officer disallowed the claim and the Commissioner (Appeals) confirmed the disallowance. The Tribunal held that the issue was squarely covered by the decision of the co-ordinate Bench in <em>Interglobe Technology Quotient (P.) Ltd. v. Asst. CIT<\/em> (2024) 114 ITR (Trib.) 611 (Delhi)(Trib)\u00a0 wherein it was held that CSR donations otherwise qualifying under section 80G are eligible for deduction. Following the binding precedent, the disallowance was deleted. (AY. 2018-19).<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 80G: Donation-Corporate Social Responsibility (CSR) expenditure-Donation to charitable institution-Deduction allowable.-Appeal to Appellate Tribunal-Co-ordinate Bench decision-Binding precedent.[S. 254(1)] <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[21],"tags":[],"class_list":["post-63616","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-gy4","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/63616","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=63616"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/63616\/revisions"}],"predecessor-version":[{"id":63617,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/63616\/revisions\/63617"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=63616"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=63616"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=63616"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}