2019 (4) TMI 1515

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..... CIT(A) deleting the imposition of penalty - Decided against revenue - ITA No.104/JP/2019 - - - Dated:- 23-4-2019 - Shri Ramesh C Sharma, AM And Shri Vijay Pal Rao, JM For the Assessee : Shri Rohan Sogani, ACA, ld.AR For the Revenue : Shri Kailash Mangal, Addl.CIT, ld.DR ORDER PER: R.C. SHARMA, A.M. This .....

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..... arefully gone through the orders of the authorities below and found from the record that in this case penalty has been imposed with respect to additions made by disallowing the exemption claimed u/s. 10(38) of the Act. Against the addition(s) the assessee approached the Tribunal and the Tribunal vide its order dated 16-07-2018 deleted the additions by observing at paras 4 to 5 at pages 7 to 16 of .....

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