There was delay in depositing the tax deducted at source on account of TDS deducted from the salaries of the employees, however the tax was paid voluntarily before issue of show cause notice .  The assessee moved an application for compounding of application , which was rejected relying on  CBDT  F..No. 285/ 35/ 2013 -IT  (Inv) / 108  dated 14 -6- 2019 on the ground that  the application was filed after 12 months . The assessee filed writ before Bombay High Court . Allowing the petition the Court held that it was held that the limitation imposed by Guidelines are contrary to the provisions of sub-section (2) of Section 279 of the Income-tax Act, 1961. The order rejection compounding application was quashed. (WP No. 429 of 2022 November 28, 2022 )