https://www.taxtmi.com/caselaws?id=789271 Penalty under section 270A was examined in the context of a deduction claimed for a non-genuine donation. The Tribunal noted that section 270A provides a separate regime for under-reporting and misreporting, and that misrepresentation or suppression of facts falls within section 270A(9)(a). The assessee's later withdrawal of the deduction in the reassessment return was not treated as a voluntary correction because it came only after the Department had gathered material showing a bogus donation arrangement. The notice was also held not vague, as the charge of under-reporting arising from misreporting had been specifically identified. The penalty was upheld and the challenge to the notice was rejected. en-us Fri, 27 Mar 2026 00:00:00 +0530 Mon, 06 Apr 2026 08:51:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789271 Penalty under section 270A was examined in the context of a deduction claimed for a non-genuine donation. The Tribunal noted that section 270A provides a separate regime for under-reporting and misreporting, and that misrepresentation or suppression of facts falls within section 270A(9)(a). The assessee's later withdrawal of the deduction in the reassessment return was not treated as a voluntary correction because it came only after the Department had gathered material showing a bogus donation arrangement. The notice was also held not vague, as the charge of under-reporting arising from misreporting had been specifically identified. The penalty was upheld and the challenge to the notice was rejected. Case-Laws Income Tax Fri, 27 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789271