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    <title>2023 (3) TMI 514 - ITAT BANGALORE</title>
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    <description>The appeal against the order passed by the National Faceless Appeal Centre for the assessment year 2010-11 was focused on the deletion of penalty by the CIT(A) due to a reduction in assessed income and the wrong claim of exemption by the assessee. The Trust, engaged in vocational training activities, had penalty proceedings initiated by the Assessing Officer under section 271(1)(c) of the Act. The CIT(A) deleted the penalty, and the revenue&#039;s appeal was dismissed due to the lack of evidence for penalty imposition, with the court citing legal precedent and pronouncing the order on 28th February 2023.</description>
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      <link>https://www.taxtmi.com/caselaws?id=435128</link>
      <description>The appeal against the order passed by the National Faceless Appeal Centre for the assessment year 2010-11 was focused on the deletion of penalty by the CIT(A) due to a reduction in assessed income and the wrong claim of exemption by the assessee. The Trust, engaged in vocational training activities, had penalty proceedings initiated by the Assessing Officer under section 271(1)(c) of the Act. The CIT(A) deleted the penalty, and the revenue&#039;s appeal was dismissed due to the lack of evidence for penalty imposition, with the court citing legal precedent and pronouncing the order on 28th February 2023.</description>
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