Appeals)
failed to appreciate the fact that non submission of Form
15G/15H to the jurisdictional CIT is only a technical breach and
as such ... submission of Form, the same may be
regularised by re-examining the veracity of the Forms and if the Forms are
proper
that it is an undisputed fact that the assessee had obtained Forms 15G
and 15H as provided under section 197A ... behalf of the assessee that
once the assessee had obtained Form 15G from the payee assessee, then the
payer appellant has no legal obligation
this regard , all
those parties have furnished in Form 15G/ 15H respectively and thus the
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ITA No.1514/Ahd/2016
Kolikaben A. Shah ... correct with regard to the form
filed by the assessee in form 15G.
However, the ld CIT(A) has given a direction
under sub-section (1A) of section 197A shall be in Form No.15G and declaration under sub-section (1C) of section 197A shall ... unique identification number to each declaration received by him in Form No.15G and Form No.15H respectively during every quarter of the financial year
related to obtain Form no. 15G from
the deductees. Thus, the question arises that mere
obtaining 15G form from the dedutees can absolve the
deductor ... received form the depositors
tax at source is not deducted. The assessee bank regularly
receives Form 15G & 15H and submits the same
assessee should not only obtain
7
Form 15G but it should be forwarded to the CCIT or CIT whereas in the
instant case the assessee ... source, the assessee
has to mandatorily obtain a declaration in Form 15G but it is not
10
necessary for the assessee to show that Form
direction to give a final opportunity to the
assessee to produce form 15G /15H collected before
the due date from the deductees and give credit ... 15G/15H forms uploaded/
filed, whereas in the instant case the issue is non-
uploading of forms 15G/15H by the assessee.
5. The learned
officers of the
respective deductees. The Assessing Officer also observed that Forms
15G/15H/60 etc. were also not furnished towards non-deduction. The
Assessing ... such form would not invoke disallowance under
section 40(a)(ia) and that where person responsible to
deduct TDS received declaration in form 15G/form
income tax.
We want to inform you that we have taken form 15G from party and the same
has been deposited with the department ... fact is that on form 15G the
date was mention is "07/04/2010". Due to this reason the assessing office
under section 40(a)(ia) in spite of
appellant obtaining form 15G/15H from depositors.
7. The learned CIT (A) erred in confirming the levy ... when such
Forms were before the respective CIT even though belatedly. The
assessee will get the benefit of availability of Form No.15G/15H only
