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        Case ID :
        Income Tax

        The SC dismissed the petition challenging the HC's order...

        SC upholds quashing of proceedings under Sections 276B and 278AA for inadvertent delayed TDS remittance due to maternity leave

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                The SC dismissed the petition challenging the HC's order quashing proceedings under sections 276B read with 278AA of the Income Tax Act against appellants operating an educational institution for delayed TDS remittance. The HC found the delay was inadvertent, caused by staff maternity leave, and promptly rectified by subsequent timely deduction and payment. The Court affirmed the HC's exercise of discretion to quash proceedings based on the appellants' conduct, holding no reason to interfere under Article 136. The SC left open any question of law and dismissed the petition with pending applications.
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