https://www.taxtmi.com/caselaws?id=796408 A disallowed deduction under Section 80GGC does not by itself establish misreporting of income where the donation and claim were disclosed in the return. Misreporting requires material showing false evidence, suppression of facts, fabricated documents, or deliberate misrepresentation; doubts about the donation's genuineness or eligibility are insufficient. Penalty proceedings remain independent of assessment proceedings, and failure to challenge the underlying addition does not constitute an admission of misreporting. As the specified conditions for misreporting were not established, the penalty was deleted. en-us Thu, 30 Jul 2026 00:00:00 +0530 Wed, 05 Aug 2026 08:48:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796408 A disallowed deduction under Section 80GGC does not by itself establish misreporting of income where the donation and claim were disclosed in the return. Misreporting requires material showing false evidence, suppression of facts, fabricated documents, or deliberate misrepresentation; doubts about the donation's genuineness or eligibility are insufficient. Penalty proceedings remain independent of assessment proceedings, and failure to challenge the underlying addition does not constitute an admission of misreporting. As the specified conditions for misreporting were not established, the penalty was deleted. Case-Laws Income Tax Thu, 30 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796408