Tribunal held that the order of the Assessing Officer under section 201(1) read with section 201(1A) holding the assessee to be in default for non-deduction of tax at source had been held null and void and the order holding so, has attained finality. Thus, in effect, there was no order where the assessee has been held guilty of non-deduction of tax at source. Further, the assessee had relied on form 15G filed by the Samiti and on its basis had not deducted tax at source. Therefore there was reasonable cause for non-deduction of tax at source and the levy of penalty under section 271C had to be set aside. (AY.2010-11)