Taxpayer's Charity Donation Error Not Penalized u/s 271(1)(c) Due to Lack of Intentional Omission.

Neither actual payment nor genuineness of the charity and donation was in dispute, mere failure of assessee to add back the same while computing the total income and make a separate claim u/s 80G, is not sufficient for levy of penalty u/s 271(1)(c) - AT .....

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