HC dismissed prosecution proceedings against petitioner for TDS ...

Tax Compliance Wins: Voluntary TDS Deposit and No Malicious Intent Shield Petitioner from Prosecution Under Section 276B

May 23, 2025

Case Laws Income Tax HC

HC dismissed prosecution proceedings against petitioner for TDS delay, finding no malicious intent. Despite procedural non-compliance, voluntary deposit of TDS with interest before show cause notice negated prosecution requirements. The court emphasized that mere technical breach does not automatically warrant penal action, particularly when the assessee has rectified the default proactively and no deliberate tax evasion was established. Interim protection continued, with no prosecution sanctioned against the petitioner-company.

View Source

← Previous Next →

HC dismissed prosecution proceedings against petitioner for TDS ...

Tax Compliance Wins: Voluntary TDS Deposit and No Malicious Intent Shield Petitioner from Prosecution Under Section 276B

May 23, 2025

Case Laws Income Tax HC

You may also like:

Tax Credit Entitlement - Credit of TDS if deductor failed to deposit the TDS to the Government

TDS on Winnings from online games - Guidelines - Computation of Net winning - TDS in case a user borrows some money and deposits the same - treatment of bonus, referral...

The Service Tax Voluntary Compliance Encouragement Scheme - clarifications

Service Tax Voluntary Compliance Encouragement Rules, 2013 [VCES] Notified

Petitioner deposited amount under alleged coercion and protest, claiming inadmissible Input Tax Credit availed. Respondent disputed coercion, stating voluntary deposit....

Refund of amount deposited during investigation proceedings - voluntary deposit or not - Recovery of wrongful input tax credit - The Court found that in the instant...

Levy of late filing fee u/s. 234E - Due to certain technical error committed (incorrect interchanging of PAN numbers of buyer and seller in online filing of Statement...

Mismatch of credit of TDS due to non-payment of TDS - benefit of tax deducted at source by the employer - Non deposit of TDS by the employer - Reference of Section 205...

HC set aside the impugned order regarding time limitation and GSTR-3B/GSTR-2A mismatch dispute. The petitioner's willingness to deposit 25% of disputed tax amount was...

Disallowance in respect of interest on delayed deposit of ‘taxes deducted at source’ (TDS) - Allowing of such interest payment on delayed deposit of TDS as deduction...

Benefit of VCES-Voluntary Compliance encouragement Scheme, 2013 - clerical error in filling form VCES-1 - The appellant have admittedly deposited the declared amount of...

ITAT adjudicated a tax dispute regarding TDS credit on property sale by legal heirs. The tribunal held that where entire sale proceeds were deposited in the assessee's...

CESTAT held that intermediary services related to goods became taxable from 01.10.2014 following amendments to POPS Rules, 2012. Design and development services were...

The assessee paid consideration over Rs. 50 lakh for purchase of property whose stamp duty valuation exceeded Rs. 50 lakh. Though TDS was deducted voluntarily, it was...

The High Court quashed the orders of the Appellate and Adjudicating Authorities imposing penalty on the petitioner for transporting goods after the expiry of the e-way...

Quick Updates: