TDS : Goods Carriages

Dear Sirs,

Our client is a transport contractor.In respect of freight paid to transport sub contractors amounting to about Rs.50 lakhs, it has received forms 15I from truck owners owning not more than 2 goods carriages.

However it has not filed the form 15J with the CIT as required by Rule 29D / Sec 194C.

I wish to know whether the AO can disallow the freight charges of Rs. 50 lakhs u/s.40a (ia).

Thanks in advance

Swami