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2018 (7) TMI 1473 - AT - Income TaxTDS u/s 194A - deductors had allowed substantial amount of interest to Primary Agricultural Societies and other Societies/Institution during the Financial Year 2012-13 and subsequent years who did not make TDS on such payments - assessee failed to furnish the documentary evidence in respect of submission of Form 15G/15H to concern CIT - provisions of Section 194A(3)(v) which applies to Co-operative Society - Held that:- This issue is covered by the Tribunal’s decision in assessee’s own case for Assessment Year 2012-13 wherein held , it is evident that the assessee had received Form 15G/15H from all the persons to whom the interest was paid and the assessee had also sent these Forms to the Income Tax Department. Not sending these Forms Specifically to CIT, TDS is a mere technical breach. Therefore, the Ld. CIT(A) has rightly held that assessee was not required to deduct TDS on interest so paid, hence, the demand raised by the AO was accordingly deleted, which does not need any interference on our part - decided in favour of the assessee.
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