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4. The appellant prays your honor to add, amend or alter any of the grounds of the appeal on or before the date of hearing."

5. The fact as culled out from the records is that the assessee e-filed his return of income for assessment year 2012-13 on 18-07-2014 declaring gross income of Rs. 13,87,801/- before claiming deductions under sections 80C, 80CCF, 80D, 80DD and 80G to the tune of Rs. 1,00,000/-, 20,000, Rs 15,000/- Rs 1,00,000/- and Rs. 24,000/- respectively and further claiming loss under the head Income from House Property at Rs 70,000/-thereby declaring net taxable income of Rs. 10,58,800/- wherein the assessee claimed refund of Rs 54,810/- out of the prepaid taxes. The return was filed after time limit prescribed u/s 139(4) of the Act and was invalid return.

Penalty u/s 271(1)(c) of the Act is imposed at Rs. 2,16,520/- for furnishing inaccurate particulars of income of Rs. 1,59,000/- and Rs. 70,000/- and for concealing of particulars of income of Rs. 1,21,350/-.

6. Aggrieved from the order of the ld. AO levying penalty, assessee preferred an appeal before the ld. CIT(A). Apropos to the grounds so raised by the assessee, the relevant finding of the ld. CIT(A) is reiterated here in below:

ITA Nos. 543 to 547/JP/2024 Ajoy Sharma vs. DCIT "6.2 I have gone through the facts of the case, the penalty order and the submissions filed by the appellant. As per information available on record, during the year under consideration, the appellant claimed deductions under sections under sections 80C, 80CCF, 80D, 80DD and 80G to the tune of Rs. 1,00,000/-, 20,000, Rs. 15,000/-, Rs. 1,00,000/- and Rs. 24,000/- respectively totaling to Rs.

6.5 Following are the deduction claimed wrongly by the appellant for which he was not eligible and which was withdrawn by filing revised return in pursuance to the notice issued u/s 148:-

 Section         deduction                                              Amount claimed


 80CCF       saving benefits for taxpayers who invest in                Rs 20,000/-

             government-approved              infrastructure
             bonds. The maximum deduction amount that can be
             claimed under
             Rs. 20,000 for this section is year.
                            an assessment


 80D                                                                    Rs 15,000/-
              Section 80D offers tax deductions of up to Rs 25,000
             on health insurance premiums paid in a financial year.



 80DD        income tax deductions can be claimed by                    Rs 1,00,000/-

             an individual who belongs to a Hindu

4.1.1 The said explanation states that where a person fails to offer an explanation or offers an explanation which is found to be false then it shall be deemed that particulars have been concealed.

ITA Nos. 543 to 547/JP/2024 Ajoy Sharma vs. DCIT 4.1.2 However, in the present case, the issue of failure on the part of the assessee does not even arise in as much as (kindly refer the table above) the assessee has with all truthfulness and simplicity, straightforwardly and voluntarily admitted that some deductions had been wrongly claimed, even before the notice could be issued. In this regard, notice u/s 133(6) (PB-3) was issued seeking information regarding deduction claimed u/s 80U only (however, no mention of deduction u/s 80C, 80D,80DD, 80DDB, 80GG). Still the assessee voluntarily choose to disclose the fact of erroneous claim of deduction u/s 80C, 80D,80DD, 80DDB, 80GG. Hence, the assessee cannot be said to have failed to offer explanation when no notice in that regard had been issued.