https://www.taxtmi.com/caselaws?id=792833 A penalty under section 270A for misreporting income was held unsustainable where the assessee had transparently disclosed a deduction claim under section 80GGC and the disallowance arose only because the donation was treated as ineligible or not genuine. Non-challenge to the quantum addition did not, by itself, establish concealment, false particulars, or deliberate misrepresentation. In the absence of material showing suppression of facts, fabricated documents, or other indicia of misreporting, the enhanced penalty could not stand, and the penalty was deleted. en-us Fri, 15 May 2026 00:00:00 +0530 Thu, 04 Jun 2026 08:37:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792833 A penalty under section 270A for misreporting income was held unsustainable where the assessee had transparently disclosed a deduction claim under section 80GGC and the disallowance arose only because the donation was treated as ineligible or not genuine. Non-challenge to the quantum addition did not, by itself, establish concealment, false particulars, or deliberate misrepresentation. In the absence of material showing suppression of facts, fabricated documents, or other indicia of misreporting, the enhanced penalty could not stand, and the penalty was deleted. Case-Laws Income Tax Fri, 15 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792833