Assessee is  an autonomous body to be construed as an executive limb of Central Government. Assessing Officer treated assessee as assessee-in-default  for non-deduction of TDS on perquisite value of unfurnished accommodation provided to its employees, and computed default along with interest under section 201/1(A)  Commissioner (Appeals) upheld the  order. On appeal the Tribunal held that assessee could not be held to be an assessee-in-default for reason that it was an organization under a Statute enacted by legislature. Further  since assessee collected license fee in form of House Rent Allowance from its employees against unfurnished accommodation, therefore, provisions of TDS will not apply. (AY. 2011-12 to 2013-14)