Allowing the appeal the Court held that the methodology adopted by the Tribunal, while passing the order was incorrect. The Tribunal in the assessee’s own case in ITO v. Sarvodaya Mutual Benefit Trust (2013) 22 ITR (Trib) 277 (Chennai) (Trib)  had considered two issues and had held in favour of the assessee, that surplus was not taxable in the assessee trust’s hands and that the assessee-trusts, being representative assessees of self-help groups were not liable to deduction of tax at source. The Tribunal had considered the object for forming those self-help groups. In such a situation, firstly, if the decision was per incuriam, a finding to such effect had to be given and secondly, the court or the Tribunal could refuse to follow the decision by distinguishing it on the factual matrix. If for reasons other than these two reasons, the court or the Tribunal was of the view that the decision rendered earlier was not acceptable to it, then the option was to refer it to a larger Bench of the court or the Tribunal. The matter was remanded to the Tribunal.( AY.2009-10)