DEEPAK KUMAR RAJORIA,AHMEDABAD vs. ITO, WARD-1(2), BIKANER

In the result, the appeal of the assessee is allowed

Bench: Assessing Authority Tax Was Paid & Adjust From Tds The Appellant Was Aware Of The Fact That There Is Any Form By Filing Which The Penalty May Be Dropped So The Penalty Was Never Leviable In This Case Therefore The Penalty U/S 270A May Please Be Cancelled. 3. The Appellant Prays For Justice & Relief. 4. The Appellant May Please Be Permitted To Raise Any Addition Or Alternative Ground At Or Before The Hearing.”

2. "Regarding Donation-I don't of 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" From above mentioned reply, assessee himself accepted the deduction claimed u/s 80G was not genuine and wrong in accordance with the act. Therefore, deduction claimed