https://www.taxtmi.com/caselaws?id=791858 Penalty under section 270A of the Income-tax Act could not be sustained where the assessee's deduction claim under section 80GGC was disallowed, but the penalty order failed to specify the applicable limb of under-reporting or misreporting and did not set out the requisite factual particulars. The material on record, including the explanation that the donation was routed through banking channels and supported by a certificate, did not justify treating the claim as deliberate misreporting. On those facts, the penalty was deleted because the statutory basis for invoking section 270A and the ingredients of section 270A(9) were not clearly established. en-us Fri, 15 May 2026 00:00:00 +0530 Mon, 18 May 2026 10:19:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791858 Penalty under section 270A of the Income-tax Act could not be sustained where the assessee's deduction claim under section 80GGC was disallowed, but the penalty order failed to specify the applicable limb of under-reporting or misreporting and did not set out the requisite factual particulars. The material on record, including the explanation that the donation was routed through banking channels and supported by a certificate, did not justify treating the claim as deliberate misreporting. On those facts, the penalty was deleted because the statutory basis for invoking section 270A and the ingredients of section 270A(9) were not clearly established. Case-Laws Income Tax Fri, 15 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791858