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TMI Blog2022 (7) TMI 214X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 28.02.2019 pertaining to A.Y.2010-11. 2. The appeal and the cross objection were heard together and are disposed of by this common order for the sake of convenience and brevity. 3. First we will ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he 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 was bonafide the only point of concern was that the department of Scientific and Industrial Research vide letter dated 12.07.2012 has approved the sum of Rs.1282.46 lakhs including additional 50% ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... his 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 directed to delete the impugned penalty on the addition made on account of donation to SRF Vidyalaya. 3. In the result, the Cross objection filed by the assessee is allowed Decision announced in the open co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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