Excess deduction of tds on stipend

Hi,

I am a final year CA Article and have taken up Industrail Training.

My employer has deducted excess TDS on my stipend income @ 20% on pretext that there were no PAN details available. I have however furnished him with my PAN details. I have 2 queries going forward-

1. Since the TDS deduction is already in excess of the total TDS to be deducted on the income, going forward can I file form 15G for non-deduction of TDS in the subsequent months?

2. Also I am concerned regarding the taxability of Stipend Income in the first place, the Judicial citings which claim Stipend to be exempt from tax are stated below-

Karnataka High Court in A. Ratnakar v. Addl. CIT [1981] 128 ITR
527 can be applied.This was also followed by Tribunal in the case of Income-tax
Officer v. Dr. G.N. Ramachandran 1 ITD 902. 

Similarly, the Income-tax Appellate Tribunal, Jaipur Bench has in the case of ‘Sudhirkumar Sharma vs. ITO’ 17 TTJ 226, also held that the stipend received by an Article Clerk from a Chartered Accountant is exempt, since it is not paid for rendering services by the Article Clerk, but is paid to him to meet the cost of books, coaching fee, examination fee, etc. 

Kindly Advise.

Thanks,

Ashwin Toshniwal