On writ the assessee contended that the assessee is  entitled for waiver of interest under S.  234A, for the asst. yrs. 2008-09 and 2009-10 on similar lines for the asst. yrs. 2005-06 and 2007-08 deserves to be accepted, as there is only marginal delay in filing the returns after the audit report was received by the assessee from the office of Jt. Director of Co-operative audit on 22nd March, 2011 for the asst. yr. 2008-09 and on 31st Jan., 2012 for the asst. year. 2009-10. The returns for these years were filed by the assessee on 31st May, 2011 and 2nd April, 2012, respectively. Therefore, to the extent of rejection of waiver of interest under S. 234A the  order warrants interference. Court held that  the interest under S. 234B and 234C are concerned, they pertain to belated payment of advance tax under S. 210 within the stipulated period under S. 211 no case is made out by the assessee for waiver of interest notwithstanding the reason stated by the assessee in the affidavit. CBDT Circular No. 400/129/2002-IT(B), dt. 26th June, 2006, does not specifically deal with waiver of interest under S. 234B and 234C. There were no impediments operating against the assessee from paying the advance tax within the time line under S. 211. Payment of interest on the tax that was payable on the date specified in S. 211 is axiomatic in the sense it has to be paid by the due date prescribed under the statute and therefore, there cannot be any waiver either on the ground of equity or on a reading of the Circular dt. 26th June, 2006, bearing reference No. 400/129/2002-IT(B).Interest u/s 234B and  234C cannot be waived. (AY. 2005-06, 2007-08 to 2009-10)(SJ)