Held that claim u/s. 80GGC was made based on the opinion of the auditor which was accepted by the commissioner (appeals). The claim is not tantamount to furnishing inaccurate particulars of income. It could not be held that the claim at the time of filing of return of income based on the opinion of an auditor was not bona fide. That claim was not tantamount to furnishing inaccurate particulars of income. Penalty deleted.(AY. 2011-12)