Held that though there were certain failures on the part of assessee in furnishing requisite information before the Assessing Officer, ultimately all details relevant for framing of assessment had indeed been filed by assessee university before completion of assessment proceedings. Tribunal held that for a mere technical venial breach committed by assessee, a penalty under section 272A(1)(d) could not have been levied, and the same was quashed. (AY. 2018-19)