Taxpayer's Charity Donation Error Not Penalized u/s 271(1)(c) Due to Lack of Intentional Omission.

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....Neither actual payment nor genuineness of the charity and donation was in dispute, mere failure of assessee to add back the same while computing the total income and make a separate claim u/s 80G, is not sufficient for levy of penalty u/s 271(1)(c) - AT....