Held, that the Commissioner (Appeals) had deleted the disallowance taking into account the certificates received from two or three parties confirming that the interest was offered to tax. Not only were the certificates from all the payees not furnished such certificates were also not in the prescribed form or issued by a chartered accountant in terms of the first proviso to section 201(1). This was a violation of a procedural provision and the matter was restored to the Assessing Officer for deciding it afresh in accordance with law. (AY.  2013-14)