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 of the Act with effect from 1.6.2015. The amendment is as follows: In section