Bench: Shri Duvvuru Rl Reddy, Vp & Shri Rajesh Kumar, Am Dharmavir Kumar Dc/Acit, Circle-4, C/O Naseeb Prasad, Income Tax Department, Lok Paithaninathpur,Narayan Chak, Nayak Jai Prakash Bhavan, New Vs. Phulwari. Dak Bunglow Road, Bihar-800002 Patna-800001, Bihar (Appellant) (Respondent) Pan No. Avzpk4382P Assessee By : Shri Sudeep Sinha, Ar Revenue By : Shri Md. A.H. Chowdhary, Dr Date Of Hearing: 26.11.2025 Date Of Pronouncement: 09.12.2025

TDS was also deducted under Section 194LA of the Income- tax Act, 1961 (the Act). Though the assessee claimed the income to be exempt under Section 10(37) of the Act. However, no evidences were produced before the learned Assessing Officer. Finally, the learned Assessing Officer added the same on the ground that no documentary evidences were filed to substantiate