In the result, the appeals filed by the assessee are partly allowed
Bench: S/Shri Chandra Poojari, Am & George George K., Jm
Charitable Trust vs. ITO(TDS) reported in 2016 (9) TMI 960 – I.T.A. Nos.236-242/C/2017 ITAT, Cochin (ITA No.258/Coch/2016 dated 09/09/2016) wherein it was held as under: “8 We have heard the rival submissions and perused the material on record. The Finance Act, 2015 has amended section 200A