Section 40 of Income Tax Act, 1961— non deduction of TDS—  Assessee is against the addition made by A.O. on account of non deduction of TDS. AO made addition for non-deducting tax at source in respect of interest paid to Miss Varsha Jain and Smt. Leelabai Shankar Lal Jain.

Assessee submitted that form 15G/15H was filed late, however, the same was duly filed before the Ld. CIT(A). Ld. CIT(A) ought to have considered these evidences.

Held that— It is not disputed by the revenue that the assessee had filed form 15G/15H. In my view, Ld. CIT(A) should have considered the evidences supplied by the assessee and in case he was not satisfied, he should have got it verified from the bank.[[HIRALAL JAIN PROP. M/S. KRASHI KHAD BHANDAR RUNIZA ROAD, BARNAGAR VERSUS ITO-2 (2) UJJAIN] [2019] 20 ITCD Online (12) [ITAT INDORE]