The AO disallowed the expenses on the ground that  the asseseee has failed to file TDS related documents at the time of filing of return of  TDS.  Order of the AO is up held by the Tribunal. On appeal High Court held that  sub-section (6) of section 194C is the provision which grants benefit to the assessee. This benefit comes with the condition of compliance of sub-section (7) of section 194C, which is the procedure to be followed.  Even assuming that the assessee had not furnished the particulars as required under sub-section (7) of section 194C in the prescribed form, the maximum that could be done is to impose a fine of Rs. 200 for every day of such non-compliance. Therefore, this procedural law, as prescribed under sub-section (7) of section 194C cannot takeaway the benefit, which will accrue to the assessee under sub-section (7) of section 194C. For the above reasons, the matter is to be remanded to the AO for  a fresh consideration.  Followed,  CIT v. Sri Parameswari Spinning Mills (P.) Ltd.  (2019)  108 taxmann.com 386  (Mad.)(HC) referred  ACIT v. Arihant Trading Co (2019) 176 ITD 397 (Jaipur) (Trib.).  (AY. 2012-13 )