https://www.taxtmi.com/caselaws?id=784799 In prosecution for offence under s.276B r/w s.278AA of the Income-tax Act for delayed remittance of tax deducted at source, the dominant issue was whether criminal proceedings should be quashed on the ground of "reasonable cause" under s.278AA. The HC found that the delay was not wilful but arose due to the responsible staff proceeding on maternity leave, and that the deductor subsequently remitted the TDS and thereafter complied without further default; treating this conduct as negating culpability warranting prosecution, it quashed the proceedings. The SC, exercising jurisdiction under Art.136, found no ground to interfere and dismissed the petition. en-us Fri, 18 Jul 2025 00:00:00 +0530 Mon, 12 Jan 2026 09:31:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784799 In prosecution for offence under s.276B r/w s.278AA of the Income-tax Act for delayed remittance of tax deducted at source, the dominant issue was whether criminal proceedings should be quashed on the ground of "reasonable cause" under s.278AA. The HC found that the delay was not wilful but arose due to the responsible staff proceeding on maternity leave, and that the deductor subsequently remitted the TDS and thereafter complied without further default; treating this conduct as negating culpability warranting prosecution, it quashed the proceedings. The SC, exercising jurisdiction under Art.136, found no ground to interfere and dismissed the petition. Case-Laws Income Tax Fri, 18 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784799