Assessing Officer disallowed the deduction under section 80IB(10) claimed by assessee due to delay in completion and size violation of the housing project and imposed a penalty under section 271(1)(c). Additional evidence which was obtained under the RTI Act was filed before the Tribunal. Tribunal remanded the matter to the  Assessing Officer to verify details and cancel the penalty under section 271(1)(c) if proper approval evidence was found. (AY. 2013-14 to 2015-16 & 2020-21)