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2019 (4) TMI 1480 - AT - Income TaxShort deduction of TDS made to some specified parties - Assessee in default u/s 201(1A) - assessee filed revised return because there were some mistakes on the part of the assessee, wherein the LTDC (low tax deduction certificate) was rectified which was considered by the TDS - Assessee has taken a plea that online facility for verification of validity of LTDC was not functional at the time of deduction of taxes by the appellant on payments to the payees and therefore, the assessee cannot be termed as assessee in default - HELD THAT:- This fact needs verification to ascertain the default of the assessee, particularly when no cancellation order of LTDC was supplied to the assessee. The assessee has objected that Annexure to Form 26A obtained from the payees was filed but the same has not been considered by the CIT(A), whereas in ground No. 9, the assessee states that no opportunity was given to the assessee to furnish Form 26A. It is necessary to examine Form No. 26 and all its annexures filed by the payees and the assessee is required to furnish the same in its support for verification. Assessee has challenged that the CIT(A) has failed to verify whether the payees have paid taxes on the income or not before saddling interest liability against the assessee. This fact also requires verification at the stage of AO before holding the assessee in default. In presence of all these facts, we remit the case back to the AO for deciding the core issue involved in this appeal after making due verification of the aforesaid aspects. Appeal is allowed for statistical purposes.
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