TDS not deductible on rent payment made to person who is exempt from payment of tax

Jack N Jill Solo Complex ITO (ITAT Gauhati) ITAT Gauhati held that deduction of tax at source not liable as payment of rent was made to assessee who are not liable to pay tax in terms of exemption u/s 10(26) of the Income Tax Act. Accordingly, assessee cannot be held to be ‘assessee in default’. Facts- TDS survey u/s. 133A(2A) of the Act was conducted on 06.02.2019 in the office/business premises of the assessee at Dimapur. It was found that the assessee had failed to deduct tax at source u/s. 194-I on payment of rent of Rs.39,53,040/- to different persons during the financial year. Assess...