Hello Pushpender
This is indeed one of the confusing things associated with using ACLs and route maps. When an ACL is used as part of a route map, its role is to match particular traffic, and not to act upon that traffic. Whenever there is a permit statement in an ACL, it is considered a match. It is the role of the route map that takes action based on what is matched.
So a route map will use an ACL only to match traffic. So a match statement that references an ACL with a permit statement simply says that “this traffic matches our criteria”. The action that will be taken, however, must be configured at the route map.
So the permit statement in the ACL matches the traffic, and the deny statement in the route map takes action upon that matched traffic.
I hope this has been helpful!
Laz