https://www.taxtmi.com/caselaws?id=780269 Failure to deposit TDS within the prescribed time attracts liability under Section 276B, and once default is shown the accused must prove reasonable cause under Section 278AA with cogent evidence. A bare assertion of financial hardship in a Section 313 CrPC statement, unsupported by documents or witnesses, is insufficient to discharge that burden. Where the tax and compensatory interest have already been paid and the default is treated as technical, the sentence may be moderated. In the stated facts, conviction was restored, but the fine was set aside and substituted with admonition. en-us Thu, 16 Oct 2025 00:00:00 +0530 Mon, 27 Oct 2025 09:17:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780269 Failure to deposit TDS within the prescribed time attracts liability under Section 276B, and once default is shown the accused must prove reasonable cause under Section 278AA with cogent evidence. A bare assertion of financial hardship in a Section 313 CrPC statement, unsupported by documents or witnesses, is insufficient to discharge that burden. Where the tax and compensatory interest have already been paid and the default is treated as technical, the sentence may be moderated. In the stated facts, conviction was restored, but the fine was set aside and substituted with admonition. Case-Laws Income Tax Thu, 16 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780269