Assessee-trusts, being representative assessee of Self Help Group, not liable to deduct TDS

ITAT CHENNAI BENCH ‘C’ Income-tax Officer, Ward I (1), Vellore Versus Sarvodaya Mutual Benefit Trust IT Appeal Nos.1098 & 1100 to 1104 (MDS.) of 2012 [ASSESSMENT YEARS 2007-08 & 2008-09] FEBRUARY  5, 2013 ORDER Dr. O.K. Narayanan, Vice-President This is a bunch of six appeals. Three appeals relate to the assessment year 2007-08. The remaining three appeals relate to the assessment year 2008-09. All the appeals are filed by the Revenue. The respondents are trusts constituted at different places under a common name “Sarvodaya Mutual Benefit Trust”...