The ITAT Ahmedabad partly allowed the assessee’s appeal and deleted the penalty of ₹41,602 levied under Section 270A of the Income-tax Act, 1961 for Assessment Year 2019-20. The assessee’s deduction of ₹1,00,000 claimed under Section 80GGC in respect of donation to Yuva Jan Jagriti Party had been disallowed during reassessment, following which penalty was imposed at 200% of tax on the alleged under-reported income on the ground of misreporting.