Pole time in case of disqualifications or penalties
For the distribution of all the points we always take the starting grid including penalties and disqualifcations. For the pole time however the drivers how gets disqualified looses his time and that means he has no valid time so we take the time of the new polesitter.
In case their is only a penalty (for example and gearbox switch) the driver only gets set back 5 or 10 places but his qualify time remains valid. In these case we take that time for the pole time, even though the pole time is starting from 5th (or 10th).
So in short:
Penalties = valid time = we use it for the pole time
Disqualify = non-valid time = we don't use it for the pole time but take the 2nd time as that is the new pole time