Dismissing the appeal of the revenue the Court held that; where assessee made payments and deducted tax at source but failed to deposit such tax deducted at source to government account within due date of filling return for relevant years, since assessee had filed documents in evidence to show that payee had filed return and offered sum received from assessee to tax, impugned disallowance made under section 40(a)(ia) was to be deleted .  (AY. 2011-12)