During relevant years, assessee paid interest to depositors in excess of Rs. 10 thousand but no tax at source was deducted because depositors had furnished Form No. 15G/15H .AO held that apart from obtaining declaration in Form No. 15G/15H, assessee should have furnished those forms to Commissioner within prescribed period , since assessee failed to do so, AO  disallowed the interest u/s 40(a)(ia) of Act. CIT (A) deleted the addition .  Tribunal held that requirement of filing of Form 15G or 15H with prescribed authority viz., Commissioner, is only procedural and that cannot result in disallowance under S.40(a)(ia) of the Act .  Followed  CIT v. Sri Marikamba Transport Co ( 2015) 379 ITR 129 (Karn.)(HC) (AY. 2012 -13, 2013 -14)