Tribunal held that ,employee of society under Societies Registration Act, 1860 cannot be equated with employees of Central Government and, therefore, applying clause (ii) of sub-rule (1) of rule 3 and treating assessee as assessee-in-default is justified. (AY .2010 – 2011)
National Dairy Research Institute v. ACIT (2018) 171 ITD 271 (Bang) (Trib.)
S. 201 : Deduction at source – Failure to deduct or pay -Employee of society under Societies Registration Act, 1860 – The Employees of society cannot be equated with employees of Central Government and, therefore, applying clause (ii) of sub-rule (1) of rule 3 and treating assessee as assessee-in-default is justified. [ S. 17 ,192. R.3 ]