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Penalty levied u/s 271B - not getting the audit u/s 44AB - appellant is a Charitable Trust - the addition made by the Ld AO u/s 37(1) was accepted by the appellant, thus, also accepted the fact that the assessee has income from business and profession. Moreover, to fit into the definition of ‘Charitable purpose’ as per section 2(15) of the Act, the appellant was required to fulfill certain prescribed conditions. - Levy of penalty confirmed - AT