...of the Income Tax Act to remand the matter to the Assessing Officer in respect of allowance of Corporate Social Responsibility claim of the appellant - assessee ?" 2...served on the appellant - assessee. As in this case we are concerned with the admissibility or otherwise of the claim of the assessee for deduction in respect of the Corporate Social Responsibility, it...the Corporate Social Responsibility along with the bifurcation of the expenses under different heads. In pursuance of the said notice, a reply dated 23.12.2011 was served by the assessee on the...

...companies Act, 2013 and becomes eligible for Corporate Social Responsibility activities. The company was therefore required to constitute a Corporate Social Responsibility committee and frame...Corporate Social Responsibility policy to carry out Corporate Social Responsibility activities. The company was required to spent required amount towards Corporate Social ...company is required to disclose the reasons for not spending or part spending the Corporate Social Responsibility amount in its board report under the provisions of section 134(3)(o) of the Companies Act...

...Sanjay Yadav, J. - With an object and the scope implicit in it, Section 135 was introduced in the Companies Act 2013, providing for:- "135. Corporate Social Responsibility.-(1...shall constitute a Corporate Social Responsibility Committee of the Board consisting of three or more directors, out of which at least one director shall be an independent director.... (2) The Board''''s report under sub-section (3) of section 134 shall disclose the composition of the Corporate Social Responsibility Committee. (3) The...

...(Appeals)-39, New Delhi. The grounds of appeal are as under:- 1. The learned CIT(A) has erred in confirming the disallowance of Rs. 237.81 lacs on Corporate Social Responsibility (CSR...regarding the allowability of the claim of the assessee for expenditure ITA No: - 2146/Del/2017 Page | 2 amounting to Rs. 237.80,958/- on account of Corporate Social Responsibility (CSR for short...the Income Tax Act, holding as under 4. Disallowance of expenses incurred on account of Corporate Social Responsibility : 4.1 During the course of assessment proceedings...

...disallowance of expenses of Rs. 59,21,197/- as Corporate Social Responsibility expenses. Briefly stated the facts are that case of the assessee was picked up for assessment u/s 143(3) of the.... 59,21,197/- incurred in respect of expenses toward corporate social responsibility. Further the AO while invoking the provision of section 14a made disallowance of Rs. 45,41,046/- and also made...of the case as well as the findings of the AO. In ground Nos. 1.1 & 1.2 of appeal the plea of the appellant is that AO has erred disallowing the Corporate Social Responsibility (CSR for short...

...Nigam Limited seeking information relating to Corporate Social Responsibility in Buxar Thermal Power Project, including, inter-alia, (1) the amount spent under the head of corporate social ...submitted that the PIO has failed to provide the information sought by him about expenditure incurred by the Buxar Thermal Power Project under the corporate social responsibility head. He, therefore...

...action of Learned Assessing Officer in making a disallowance of corporate social responsibility (CSR) expenses of Rs.3,01,00,000/- under Section 37 of the Income Tax Act, 1961...assessee has agitated the action of Ld. CIT(A) in confirming the disallowance made by Ld. Assessing Officer ( in short "AO") in respect of Corporate Social Responsibility (CSR) expenses of Rs...assessee had incurred expenditure of Rs. 3,01,00,000/- on account of Corporate Social Responsibility. The ld. AO taking note of the provisions of Section 135 of Companies Act, held that it was the...

...Corporate Social Responsibility Policy of an Open Cast Project operating near a residential area. CPIO vide letter dated 25.06.2015 stated as under:“On perusal of your above application it has...returned. The same was received just 2-3 days before the FAA hearing. He further states that it was not clear as to what exact information is sought by the appellant. The entire CSR (Corporate Social Responsibility) has...:The appellant vide RTI application dated 04.07.2015 sought information under 5 points regarding action taken related to Corporate Social Responsibility Policy for the benefit of the areas...

...Corporate Social Responsibility Policy of an Open Cast Project operating near a residential area. CPIO vide letter dated 25.06.2015 stated as under:“On perusal of your above application it has...returned. The same was received just 2-3 days before the FAA hearing. He further states that it was not clear as to what exact information is sought by the appellant. The entire CSR (Corporate Social Responsibility) has...:The appellant vide RTI application dated 04.07.2015 sought information under 5 points regarding action taken related to Corporate Social Responsibility Policy for the benefit of the areas...

...corporate social responsibilities from 2000 upto 2012 and expenditure incurred on each programme. The CPIO, while asking for photocopying charges for details of amount spent by the bank towards corporate social ...respondent participated in the hearing through video conferencing and stated that the appellant had sought information for the period 20002012 on the subject of corporate social responsibility. 4...

...contemplated under Section 182 of the Act. For the purpose of brevity, I quote Section 135 of the Act, which reads as under: 135. Corporate Social Responsibility.- (1) Every company having net worth of...rupees five hundred crore or more, or turnover of rupees one thousand crore or more or a net profit of rupees five crore or more during any financial year shall constitute a Corporate Social Responsibility Committee...Section 134 shall disclose the composition of the Corporate Social Responsibility Committee. - 18 - (3) The Corporate Social Responsibility Committee shall,- a. Formulate and recommend to...

...Act, 2013 reads as- "135. Corporate Social Responsibility (1) Every company having net worth of rupees...Corporate Social Responsibility Committee of the Board consisting of three or more directors, out of which at least one director shall be an independent director.... (2) The Board's report under sub-section (3) of section 134 shall disclose the composition of the Corporate Social Responsibility Committee...

...maintained inside and outside the premises. The Environmental law expects the employer to keep the factory without contravening any of those laws. That apart, now the concept of corporate social responsibility is...

...), State Bank of Bikaner and Jaipur, Jaipur; seeking information in relation to the programs organized by the respondent Bank under Corporate Social Responsibility and expenses incurred on each such...Social Responsibility for the years 2000–2012 has been, however, provided. Further information regarding the Kisan Credit Card applications and distribution has also been provided. The information...of the first and second appeals has not been provided by the appellant. The information sought by the appellant regarding the activities carried out by the public authority relating to the Corporate...

...and sale of electricity; (b) Pass through of costs/ expenses related to Corporate Social Responsibility mandated by the Companies Act, 2013 (Companies Act) read with the Companies (Corporate Social ...certain sums towards fulfilment of Corporate Social Responsibility (CSR) was not a condition in the said Environment Clearance. On 05.04.2007, the MoEF issued a Corrigendum, amending the Environment..., there is a need to issue guidelines on the subject. 4. Section 135 of the Companies Act, 2013 deals with corporate social responsibility and Schedule-VII of the Act lists out the...

...details of expenses incurred for corporate social responsibility. Assessment was thereafter completed on 26-03- 2014, u/s. 143(3) of the Act making certain disallowances, inter alia, including a...disallowance of advertisement cost of Rs.61,60,000/-, which formed part of corporate social responsibility (CSR) expenditure for want of deduction of tax at source. Apart from the disallowance of a part of CSR.... 4. Assessee replied to the notice issued by the Ld. PCIT, stating that expenses incurred for corporate social responsibility were for the purpose of its own business. Relying on the...

...brokerage payments and details of expenses incurred for corporate social responsibility. Assessment was thereafter completed on 26-03- 2014, u/s. 143(3) of the Act making certain disallowances, inter...alia, including a disallowance of advertisement cost of Rs.61,60,000/-, which formed part of corporate social responsibility (CSR) expenditure for want of deduction of tax at source. Apart from the...interests of Revenue. 4. Assessee replied to the notice issued by the Ld. PCIT, stating that expenses incurred for corporate social responsibility were for the purpose of its own...

...Company should be utilised in the Panchayat. : 10 : 12. Corporate Social Responsibility (CSR) implies a concept whereby...more, or turnover of rupees one thousand crore or more or a net profit of rupees five crore or more during immediately preceding financial year shall constitute a Corporate Social Responsibility Committee...required to appoint an independent director under subsection (4) of section 149, it shall have in its Corporate Social Responsibility Committee two or more directors. (3...

...Application submitted that no information has been given to him so far. He submitted that the RTI was filed to seek information regarding expenditure done by LIC on Corporate social responsibility/Jan...Kalyan Fund. The Respondent countered the claim of Appellant stating that they do not have any Corporate Social Responsibility fund in the name of Jan Kalyan fund and therefore they could not provide...argument highlighting the significant role of Corporate Social Responsibility (CSR) and its impct on social welfare, the Commission advises that all possible efforts to be made to provide the information...

...organizations to whom the amount of donations in any form given to on account of Corporate Social Responsibility during the years 2013-14, 2014-15 and 2015-16 in the jurisdiction of Coimbatore Zone of...funds under Corporate Social Responsibility and stated that recently the CGM had donated buses value worth more than a crore to Isha Foundation, Coimbatore and sought copy of the note approved for...the appellant that the guidelines for spending funds under Corporate Social Responsibility were available on the Bank's website; denied copy of note for approved for sanction of funds to...