Land Acquisition Authority, a Government Authority, acquired lands on behalf of UP Awas Evam Vikas Parishad . It paid compensation along with interest on delayed payment to farmers for their lands ,however, no TDS, was deducted on interest amount. AO levied penalty which was affirmed by the CIT (A) In appeal before the Appellate Tribunal the  assessee contended that said compensation and interest on delayed payment was paid voluntarily and there existed bona fide belief that tax was not deductible at source, as assessee was ignorant of amendment in rule 29C which was brought in statute with effect from 1-4-2010 i.e. year under consideration . Allowing the appeal the Tribunal held that   since payment was made by Government Authority there was no element of personal profit attributable to assessee it was bona fide belief and in ignorance of amendment of rule 29C assessee did not make TDS on interest amount; thus, it was an inadvertent mistake amounting to mere technical breach . Accordingly deleted the penalty .   (AY.2010-11 to 2012-13  )