Held, dismissing the appeal, that the Tribunal had come to a factual finding that there was no intention on the part of the assessee to conceal the income or furnish inaccurate particulars of income. It had also accepted the explanation that the chief financial officer was entrusted with the filing of the return and had made a mistake in not properly uploading the return by filling the return with the disallowances, which were already reported by the auditors in the tax audit report. The Tribunal had come to a factual finding that there was no intention of furnishing any inaccurate particulars or concealment of income. The Tribunal was justified in deleting the penalty.(AY.2010-11)