The assessee deducted tax at source under different sections in expenditure incurred but failed to credit same into Central Government account within stipulated time frame.  Commissioner filed criminal complaints against assessee for offence under section 276B.  The petitioner has filed petition to quash the Criminal proceedings.  Allowing the petition the Court held that  90 per cent of students were admitted on fee reimbursement scheme and assessee had furnished information that they did not receive fee reimbursement from State Government within time. Immediately after receiving fee reimbursement amount, they had remitted amount to Central Government account along with interest for late payment under section 201(1)(a). Court held that  since tax deducted at source could not be remitted to Central Government within time due to delay in grant of fee reimbursement by State Government, assessee was able to establish reasonable cause  hence  criminal prosecution is quashed. (AY. 2014-15 to 2016-17)