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2017 (5) TMI 577 - AT - Income TaxShort payment/non payment of TDS pertaining to Form No.24Q4 - “assessee in default” - Held that:- Assessee is a Government Company. The Revenue does not have a case that the TDS collected by assessee has not been paid to the Government account. The mismatch is only on account of processing of data by the computerized system, for which assessee cannot be penalised. The assessee, on the other hand had substantiated that it had deposited all the taxes that was deducted at source into the government account. There is no error in the conclusion of the CIT(A). Therefore, we uphold the same as correct and in accordance with law. It is ordered accordingly.- Decided against revenue.
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