Assessee-IIT is  providing residential accommodation to its employees. Assessing Officer passed an order under section 201 holding that assessee was required to deduct tax at source on perquisite value of accommodation provided to employees at rate of 15 percent of salary. CIT(A) held that there was no perquisite value of rent free accommodation provided to employees and deleted the demand. On appeal the Tribunal held that  the Assessing Officer had not established if assessee had provided accommodation to employees at concessional rates.  Assessing Officer had fallen in error by straightaway invoking rule 3 for computing value of perquisite and treat assessee in default in deducting tax at source on said value, without first recording a finding as to whether there was concession and case was covered by section 17(2)(ii). Order of CIT(A) is affirmed. (AY. 2012-13)