No Penalty for Misreporting Income Due to Unsubstantiated Donation Claim; Taxpayer Admits Error and Apologizes.

Penalty u/s 270A - misreporting of income - Claim of donation u/s 80G was disallowed - Assessee in the assessment proceeding submitted that “Regarding Donation-I don’t any document slip so request you to cancel the same and offer my apology and promise to not put any kind of non-documentary submission in future. - No penalty - AT .....

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