THE HEAD MISTRESS, AKILIYATH LP SCHOOL,KANNUR vs. THE ACIT, COCHIN
In the result, the appeal filed by the assessee allowed
ITA 145/COCH/2017[2013-14]Status: DisposedITAT Cochin14 Sept 2018AY 2013-14
Bench: Shri Chandra Poojari, Am & Shri George George K, Jm
For Appellant: --- None ---For Respondent: Smt.A.S.Bindhu
Section 200Section 200ASection 200A(1)Section 201Section 234E
Charitable
Trust vs. ITO(TDS) reported in 2016 (9) TMI 960-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 of the Act with effect from 1.6.2015. The amendment is as follows: In section 200A
