Court Grants Exemption, Directs Revisional Authority on TDS Rate Challenge

The High Court allowed the exemption application in CM APPL. 48110/2019, subject to all just exceptions. The application was disposed of. Additionally, in CM APPL. 48111/2019 and CM APPL. 48112/2019, the applications were also allowed, subject to all just exceptions. In W.P.(C) 11702/2019, the court directed the Revisional authority to consider the petitioner's revision and issue a reasoned order within the next three weeks regarding the challenge of the fixation of the rate of TDS under Section 197 of the Income Tax Act. The court clarified it had not assessed the merits of the petitioner's claim, and the writ petition was disposed of accordingly.

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Issues:
1. Exemption application
2. Rate of TDS under Section 197 of the Income Tax Act

Exemption Application:
The High Court allowed the exemption application in CM APPL. 48110/2019, subject to all just exceptions. The application was disposed of. Additionally, in CM APPL. 48111/2019 and CM APPL. 48112/2019, the applications were also allowed, subject to all just exceptions.

Rate of TDS under Section 197 of the Income Tax Act:
In W.P.(C) 11702/2019, the petitioners challenged the fixation of the rate of TDS at 1.5% instead of 0.17% as requested under Section 197 of the Income Tax Act. The petitioners had filed a Revision under Section 264 of the Act before respondent No.2, which had not been decided since being filed on 16.05.2019. The respondents had requested certain information from the petitioners, which was provided on 24.10.2019. The court directed the Revisional authority to consider the petitioner's revision and issue a reasoned order within the next three weeks. It was clarified that the court had not assessed the merits of the petitioner's claim, and the writ petition was disposed of accordingly.

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