The assessee challenged   the  order for sanctioning of prosecution for delay in depositing the TDS amount. Allowing  the petition the court held that  explanation given by the assessee was neither doubted nor rejected. Before issuance of show-cause notice, the TDS was deposited voluntarily by the assessee-company along with the interest; the delayed compliance of provision of deducting and depositing TDS alone shall not suffice for grant of prosecution sanction.  Hindustan Steel Ltd. v. State of Orissa (1969) 2 SCC 627 (AY. 2014-15)