Assessee, a co-operative bank, made payments towards interest to its members without deducting tax at source under section 194A of the Act . The  Assessing Officer made disallowance under section 40(a)(ia) on ground that assessee ought to have deducted tax at source under section 194A on interest paid to HUF and unregistered firms, as they were not legal members of assessee in accordance with bye-laws of assessee as definition of “person” in bye-laws did not include HUF and unregistered firms . Allowing the appeal the Tribunal held that these entities were admitted as members by way of an application made by them to bank and then passing of a resolution to extent of their admission as members of bank in assessee’s board of directors meeting .  Accordingly the disallowance was deleted  (AY. 2013 -14 )