Section 271 Penalty: Assessee's Charitable Status Change Renders Claim Inadmissible, No Inaccurate Return Particulars Found.

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....Penalty u/s 271 - audited accounts reflected accumulated balance as on 31/03/08 in the return of income of assessee - charitable status of assessee underwent a change pursuant to amendment to Section 2(15) and claim of assessee was became inadmissible - it cannot be held that inaccurate particulars was furnished....