2017 (9) TMI 829

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.... and against the facts of the case. 2. The learned Commissioner of Income Tax (Appeals) erred in upholding the order of the Assessing Officer passed u/s 201(1) & 201(A) of the Income Tax Act for non/less deduction of tax at source. 3. The learned Commissioner of Income Tax (Appeals) erred in not appreciating that the Branch had obtained Form 15H/15G in all the cases. 4. The learned Commissioner of Income Tax (Appeals) failed to appreciate the fact that non submission of Form 15G/15H to the jurisdictional CIT is only a technical breach and as such the appellant cannot be construed as an assessee in default. 5. Without prejudice to the above, the appellant cannot be held as an assessee in default without pr....

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....l CIT. But when the assessee has furnished the Form before the CIT(Appeals), the CIT(Appeals) should have taken cognizance of the same and after having examined it, allowed the relief to the assessee. But instead of doing so, the CIT(Appeals) has confirmed the order of AO. 6. The ld. counsel for the assessee has further invited our attention to various judicial pronouncements in which it has been repeatedly held that if there is any irregularity in submission of Form, the same may be regularised by re-examining the veracity of the Forms and if the Forms are proper and TDS was not deducted on account receipt of the said Forms, no order u/s. 201(1) & 201(1A) can be passed. The judgments referred to by the assessee are as under:- 1....