Case Remitted for Reconsideration: Delayed TDS Payment Charges u/ss 276B and 278B Evaluated for Reasonable Cause.

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....Offences u/s 276 B read with 278B - petitioners paid TDS amount collected from the employees, belatedly after a period of eight months - It is for the competent authority to take a call on the documents to be produced by the petitioners for substantiating their case that they are having reasonable cause for such failure for payment of the TDS amount and therefore, the matter is remitted to the first respondent to consider the issue afresh, as per the provisions u/s 278AA and 279 (2) - HC....