TMI Blog2022 (7) TMI 214X X X X Extracts X X X X X X X X Extracts X X X X ..... advances are concerned the impugned addition have been deleted by this Tribunal - Since the addition have been deleted we do not find any justification in the levy of penalty u/s. 271 (1) (c) of the Act and the same has been rightly deleted by the CIT(A) and, therefore, no interference is called for. Disallowance u/s. 35 (2AB) - As claim of the assessee was bonafide the only point of concern ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 022 - SH. N. K. BILLAIYA, ACCOUNTANT MEMBER AND SH. YOGESH KUAMR US, JUDICIAL MEMBER Appellant Sh. R. S. Yadav, Sr. DR Respondent Sh. Pradeep Dinodia, CA ORDER PER N.K. BILLAIYA, AM: ITA No.4632/Del 2019 and Cross Objection No.51/Del/2022 are appeal and cross objection by the revenue and assessee preferred against the order of the CIT(A)-22, New Delhi dated 28.02.2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eted by this Tribunal in ITA No.356/Del/2015 order dated 24.02.2020. Since the addition have been deleted we do not find any justification in the levy of penalty u/s. 271 (1) (c) of the Act and the same has been rightly deleted by the CIT(A) and, therefore, no interference is called for. 5. In so far as disallowance u/s. 35 (2AB) is concerned. In our considered opinion the claim of the assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ( A. Y.2010-11) 1. Cross objection of the assessee is in respect of the penalty confirmed by the CIT(A) on disallowance of donation made to SRF Vidyalaya amounting to Rs.4,28,000/-/ 2. We find that this Tribunal in ITA No.356/Del/2015 vide order dated 04.02.2020 has deleted the disallowance. Since the addition has been deleted no penalty is leviable u/s. 271 (1) (c) of the Act. The AO is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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