Non-deduction of TDS: ITAT allows appellant to submit CA Certificate

State Council for Science Technology & Environment Vs ITO (ITAT Chandigarh) Introduction: The recent decision of the Income Tax Appellate Tribunal (ITAT) in Chandigarh addresses the State Council for Science Technology & Environment’s dispute with the Income Tax Officer (ITO) regarding the non-deduction of Tax Deducted at Source (TDS). Delay in Filing the Appeal: The appellant filed appeals for the Assessment Years 2012-13 to 2016-17. Specifically, for the Assessment Year 2016-17, an 18-day delay was noted. The delay arose due to an inadvertent mistake in the challan, which was l...