EPFO not liable to deduct TDS as rent free accommodation not provided to employees

Employees Provident Fund Organisation Vs DCIT (ITAT Bangalore) ITAT Bangalore held that TDS are not applicable as EPFO have not provided rent free accommodation to employees, as employees are paying license fees as per Rules of Govt. of India. Facts- The assessee is an autonomous body and is a creation under the statute, “Employees Provident Fund Organisation and Miscellaneous Provisions Act 1952”. AO observed that assessee has provided its employees with unfurnished accommodation, and was of the view that assessee was required to deduct TDS on the perquisite value in respect of such accom...