The application was rejected only on limitation without examining merits. The Tribunal ruled that bona fide delay must be condoned and eligibility under section 80G(5) examined ...

The Tribunal held that CSR expenditure disallowed under Section 37 does not bar deduction under Section 80G. Donations to eligible institutions remain deductible unless specifically excluded by ...

The measures to avail of tax deduction on donations made to eligible charities and trusts have changed from the financial year 2022-23. This is different from how donors applied for tax deductions by ...