Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2015 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (10) TMI 2295 - AT - Income TaxDelays in remittance of TDS amounts - delay on the part of the bank or the clearing house - Held that:- Remittance of TDS which were effected by the assessee either through e-gateways, or by cheques. These were admittedly done before the due dates. Such payments once made before the due date, it was beyond the control of assessee to ensure its transmission to the Government account within such due date. Assessee could never be faulted for delay on the part of the bank or the clearing house, whatever may be the rules governing receipts and payments into the Central Government account. In our opinion, reason given by the CIT (A) cannot be faulted with. We do not find any reason to interfere with his orders.- Decided in favour of assessee.
|