https://www.taxtmi.com/caselaws?id=756343 The HC allowed the petitions under sections 276B read with 278AA, holding that accused, who operated an educational institution and were liable to deduct and remit TDS, had delayed payment but later deducted and remitted the tax. The court found the delay occurred due to staff maternity leave and was not wanton, was subsequently rectified, and the conduct did not warrant continued prosecution. The HC quashed the criminal proceedings pending before the Judicial Magistrate and permitted closure of the initiated case. en-us Wed, 07 Feb 2024 00:00:00 +0530 Mon, 08 Sep 2025 16:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=756343 The HC allowed the petitions under sections 276B read with 278AA, holding that accused, who operated an educational institution and were liable to deduct and remit TDS, had delayed payment but later deducted and remitted the tax. The court found the delay occurred due to staff maternity leave and was not wanton, was subsequently rectified, and the conduct did not warrant continued prosecution. The HC quashed the criminal proceedings pending before the Judicial Magistrate and permitted closure of the initiated case. Case-Laws Income Tax Wed, 07 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=756343