https://www.taxtmi.com/caselaws?id=438603 The Tribunal allowed the appeals filed by the assessee, directing the Assessing Officer to delete the interest charged under section 201(1A) for delayed remittance of TDS due to technical glitches beyond the assessee's control. The Tribunal held that the assessee could not be penalized for the delay and that interest liability under section 220(2) was not applicable as the delay was not willful. Consequently, the interest charged for the delay in TDS remittance on two occasions was ordered to be deleted. en-us Thu, 01 Jun 2023 00:00:00 +0530 Mon, 05 Jun 2023 08:31:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438603 The Tribunal allowed the appeals filed by the assessee, directing the Assessing Officer to delete the interest charged under section 201(1A) for delayed remittance of TDS due to technical glitches beyond the assessee's control. The Tribunal held that the assessee could not be penalized for the delay and that interest liability under section 220(2) was not applicable as the delay was not willful. Consequently, the interest charged for the delay in TDS remittance on two occasions was ordered to be deleted. Case-Laws Income Tax Thu, 01 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438603