In the result, both the appeal of the assessee are allowed for statistical purposes
Bench: Hon’Ble Shri P. M. Jagtap & Hon’Ble Shri A. T. Varkey, Jm]
charitable trust, set up in the year 1939, doing significant public service. During the relevant period, the assessee has made several payments, in respect of book binding charges, printing charges, advertisement and publicity and bus hire charges etc, but had not deducted tax at source from these payments. On these facts, the Assessing Officer required the assessee to show cause