In the result, the matter is being restored to the file of the Ld
Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyal
delay liberally and in essence held that there was substantial compliance with the requirement of filing the declaration."' 11. In the case of Karnataka Forest Development Corpn. Ltd. v. ITO, (TDS) [2015] 62 taxmann.com 59/70 SOT 167 (Bang.-Trib), the ITAT observed as below:- "Section 206C(1A) mandates that any person responsible for collecting tax under section 206C(1) need