Assesee’s application for nil tax deduction at source under S. 197 of Act was rejected by the AO. On writ the Court held that the AO has rejected the application without considering the submission of the assesee . Accordingly the order was seta side .AO was directed to dispose the application expeditiously . ( AY.2018-19)
South Indian Education Society v DCIT (2018) 165 DTR 278 (Bom) (HC)
S. 197 : Deduction at source – Certificate for lower rate -Charitable trust – AO was directed to dispose the application expeditiously . [ S.11,12AA ]