Barnsley director Don Rowing insists neither he nor anyone around him heard alleged sickening chants at Doncaster's Billy Sharp in Monday's meeting.
Tykes fans have been accused of directing vile chants towards Sharp about the death of his two-day-old son in October during the game at the Keepmoat Stadium, which Doncaster won 2-0.
The Sheffield-born striker, 25, later said on Twitter he did not hear the taunts, while it was suggested on a Barnsley forum that one young fan was responsible.
Rowing has blamed Twitter users for stirring up trouble, however, he insists the club will take the 'necessary' action if any individuals who made such chants are identified.
"I went to the game with other directors of Barnsley Football Club and senior management and I can assure you neither I, nor any other person I was with, heard any such comments," said Rowing.
"The social media network provides a platform for mindless mischief-makers. This is where we're heading nowadays, we're going to get 'Twittergation'.
"There are people who post as other people, they're not accountable for what they say. I don't think people are cruel enough to have actually made those comments at the game.
"I think this is a case of someone having an axe to grind with someone else and putting the initial post up on Twitter that certain comments were made.
"Common sense has to prevail here. The alleged comments were never heard by the person they were intended for and certainly not heard by me nor anyone else I was with.
"Now if any of our fans did hear any of these alleged chants and want to identify any individuals we will obviously take the necessary action. We're quite happy to do that.
"We would take strong action. But I believe our fans behaved impeccably."