IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI PRASHANT MAHARISHI, VICE PRESIDENT AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA No.1382/Bang/2025 Assessment Year: 2020-21 JSW Industrial Gases Limited JSW Centre Bandra Kurla Complex DCIT Bandra (East) Vs. Circle-4(3)(1)

Mumbai 400 051 Bangalore PAN NO : AAACJ5037F APPELLANT RESPONDENT Appellant by : Ms. Vinita Shah, A.R. Respondent by : Sri Balusamy N., D.R.

Date of Hearing : 09.09.2025 Date of Pronouncement : 10.09.2025

O R D E R

PER KESHAV DUBEY, JUDICIAL MEMBER:

This appeal at the instance of the assessee is directed against the order of ld. CIT(A)/NFAC dated 30.4.2025 vide DIN & Order No. ITBA/NFAC/250/2025-26/1076897534(1) passed u/s 250 of the Income Tax Act, 1961 (in short “The Act”) for the assessment year

2020-21.

2. The assessee has raised the following grounds of appeal:

1. “On the facts and circumstances of the case as well as in law, the ld.

CIT(A) has erred in confirming the action of the ld. Assessing Officer in disallowing the deduction claimed u/s 80G of the Income Tax Act, 1961 amounting to Rs.1,00,00,000/-, without considering the facts and circumstances of the case and law.

2. On the facts and circumstances of the case as well as in law, the ld.

CIT(A) as well as the ld. AO has erred in not appreciating the fact that the donation was given to PM Cares Fund and jurisdictional decisions of the Hon’ble ITAT in respect of allowance of CSR expenses as deduction u/s 80G.

3. The appellant craves leave to add, amend, alter or delete the said ground of appeal.”

3. The brief facts of the case are that the assessee company is engaged in the business of manufacture and sale of industrial gases. The assessee company filed its return of income for the assessment year 2020-21 on 30.12.2020 declaring total income of Rs.63,79,50,730/-. Subsequently, the case of the assessee company was selected for scrutiny assessment under the e-Assessment Scheme, 2021 on the issue of “deduction from total income under Chapter-VIA”. Thereafter, notices u/s 143(2) as well as 142(1) of the Act were issued from time to time and the assessee had filed its E-

submission electronically.

3.1 The AO on perusal of the Profit & Loss account and computation of total income and details submitted by the assessee, found that the assessee has debited an amount of Rs.1,00,00,000/- towards Corporate Social Responsibility (“CSR”) expenditure in profit & loss account and added back the same in the statement of total income u/s 37 of the Act while computing the taxable income. The assessee company had, however, claimed 100% of such CSR expenses amounting to Rs.1,00,00,000/- u/s 80G of the Act which was paid as donation to PM Cares Fund. The AO rejected the claim of deduction u/s 80G of the Act and accordingly assessed on a total income of Rs.64,79,50,730/-.

4. Aggrieved by the order of AO passed u/s 143(3) of the Act dated 23.9.2022, the assessee preferred an appeal before the ld.

CIT(A)/NFAC.

5. The ld. CIT(A)/NFAC dismissed the appeal of the assessee holding that by invoking the “Doctrine of Per Incuriam” that the doctrine of Stare decisis of the referred judgements by the assessee is not applicable in the present case and accordingly disallowance u/s 80G of the Act was upheld.

6. Again aggrieved by the order of ld. CIT(A)/NFAC, the assessee filed the present appeal before this Tribunal.

7. Before us, ld. A.R. of the assessee vehemently submitted that the ld. CIT(A)/NFAC erred in confirming the action of the AO in disallowing the deduction claimed u/s 80G of the Act amounting to Rs.1,00,00,000/- to the PM Cares Fund. Further, ld. A.R. submitted that various decisions of Benches of this Tribunal are covered in favour of the assessee and accordingly prayed to allow the claim of deduction as made u/s 80G of the Act.

8. The ld. D.R. on the other hand, relied on the orders of the authorities below.

9. The solitary issue that is raised whether the ld. CIT(A)/NFAC is justified in rejecting the claim of deduction u