Penalty for Denied HRA Claim Deleted; Rent Paid to Co-Owners Not Disputed u/s 271(1)(c.

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....Penalty u/s 271(1)(c) - claim of HRA denied as rent paid to co-owner - The rent was actually paid to the co-owners and this fact has not been disputed by the AO - Merely because the claim of the assessee did not find any favour with the AO would not, ipso facto, become a bogus claim - penalty deleted....