TDS

Sec.197 is talking about obtaining a certificate from AO to deduct tax at lower rate or deduct no tax. AO are supposed to issue such certificate directly to the person responsible for paying income under an advice to the applicant. However, AO may issue a certificate directly to the recipient i.e. entities covered u/r.28AB (i.e. Charitable Trust and Scientific Research Association) authorizing payment of income without TDS. In such cases, the recipient may furnish copies of such certificate to the payer for the purpose of no deduction of TDS.

However, Sec.197(1A) talks about no TDS on submission of declaration by the recipient of the income in few cases or by virtue of Circular No.4/2002 dt. 16-07-2002. However, Self declaration cannot be given if income is likely to exceed minimum exemption limit [Sec.197(1B)]. The said circular specifies the institutions whose income is unconditionally exempt u/s.10 and who are statutorily not required to file ROI as per provisions of sec.139. The Board has made it clear that the prescribed self-declaration under the said section can be submitted by the entities exempt from tax u/s.10 and who are  statutorily not required to file ROI as per sec.139, even if the payments refereed to in sub sec.(1A) of Sec.197 exceed the minimum exemption limit. Hence, in your case TDS is not required to be deducted at all in view of the Circular No.4/2002 covering an educational institution whose income is exempt u/s.10(23C)(iiiab).

Above is fine when TDS not deducted. In case TDS is already deducted by mistake then what is the way to get tax refund in the same case.