'Vijaya Bank' couldn't be treated as an assessee-in-default on non-submission of Form 15G/H before C

IT : Where assessee-bank had declaration of payees in prescribed form i.e., Forms 15G and 15H with it at time of payment of interest, but it could not deposit said Forms with Commissioner, assessee could not be held liable to deduct tax therefrom under section 194A as it was only a technical breach