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    <title>Assessee penalized u/s 271(1)(c) for mishandling donations; penalty upheld by CIT(A), now contested.</title>
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    <description>Penalty under section 271(1)(c) - assessee has failed to handle the donations received by them in appropriate manner - assessee offered the very same amount for taxation - CIT(A) is not correct in upholding the penalty - AT</description>
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      <description>Penalty under section 271(1)(c) - assessee has failed to handle the donations received by them in appropriate manner - assessee offered the very same amount for taxation - CIT(A) is not correct in upholding the penalty - AT</description>
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