https://www.taxtmi.com/caselaws?id=177490 Writ petitions challenging a TDS-related notice were not entertained at the threshold because the claim to exemption under section 194A(3)(viia) depended on the petitioners first establishing their status as Primary Credit Co-operative Societies with supporting material. The Court held that the departmental authority could examine the objection, seek clarification from the Registrar or the State if required, and then decide the exemption claim by a reasoned order after hearing the petitioners. The petitioners were therefore directed to submit objections and certificates before the authority, and the proposed proceedings would continue only after a speaking order on exemption. en-us Wed, 07 Apr 2010 00:00:00 +0530 Mon, 11 Jan 2016 13:28:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=177490 Writ petitions challenging a TDS-related notice were not entertained at the threshold because the claim to exemption under section 194A(3)(viia) depended on the petitioners first establishing their status as Primary Credit Co-operative Societies with supporting material. The Court held that the departmental authority could examine the objection, seek clarification from the Registrar or the State if required, and then decide the exemption claim by a reasoned order after hearing the petitioners. The petitioners were therefore directed to submit objections and certificates before the authority, and the proposed proceedings would continue only after a speaking order on exemption. Case-Laws Income Tax Wed, 07 Apr 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=177490