https://www.taxtmi.com/caselaws?id=786564 Where cheques for TDS were tendered to the bank within statutory due dates and subsequently honoured, the cheque-tender date constitutes the date of payment and must be treated as such; a demand based on OLTAS/portal recording of cheque-realisation dates that creates artificial delay and interest is incorrect. The administratively proper effect is to rectify records (including manual measures if system limitations prevent altering challan dates), delete the erroneous demand, and refund amounts paid under protest with interest under the statutory refund provision from the date of payment until refund. en-us Mon, 09 Feb 2026 00:00:00 +0530 Sat, 14 Feb 2026 08:29:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786564 Where cheques for TDS were tendered to the bank within statutory due dates and subsequently honoured, the cheque-tender date constitutes the date of payment and must be treated as such; a demand based on OLTAS/portal recording of cheque-realisation dates that creates artificial delay and interest is incorrect. The administratively proper effect is to rectify records (including manual measures if system limitations prevent altering challan dates), delete the erroneous demand, and refund amounts paid under protest with interest under the statutory refund provision from the date of payment until refund. Case-Laws Income Tax Mon, 09 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786564