Assessee-manufacturer shifted to another location after first two quarters of relevant assessment year. Consequently, it obtained new TAN.However, certain suppliers of assessee had applied for lower TDS certificates in advance for transactions pertaining to relevant year. These lower TDS certificates were issued by Assessing Officer (TDS) of respective suppliers and mentioned old TAN of assessee. While processing TDS returns, CPC ignored lower TDS certificates on ground that certificates mentioned old TAN of assessee which was changed. CPC raised demand for short deduction of tax. CIT(A) affirmed the order of the AO.  On appeal the Tribunal held that  since certificates were in name of assessee-company directing it to deduct TDS at lower rates, merely because, assessee had separate TANs would not render said certificates issued in terms of section 197(2) as redundant resulting in tainting assessee as assessee in default.   Since assessee had deducted tax at source at rates prescribed in certificates for each of suppliers and had complied with necessary requirements of their deposit and filing of returns, assessee could not be treated as assessee in default merely on ground that certificates had not been issued on subsequent TAN obtained by assessee. (AY. 2014-15)