Company had deducted tax at source for the Financial Years 2010-2011 and 2011-2012, but had failed to remit the same to the Central Government account as per the provisions of Chapter XVII-B of the Act. considerable delay of more than one year, that too, in consequence of survey conducted by the Department and repeated reminders. Since, the explanation given by the accused for delay in remittance of TDS was not acceptable, the Commissioner of Income Tax (TDS) after giving sufficient opportunity to the accused, passed an order under Section 279 of the Act authorizing the complainant.  Assessee moved the petition to quash the proceedings. Dismissing the petition the Court held that , Mere delay in depositing TDS within the time limit prescribed in S. 200 & Rule 30 is an offense sufficient to attract S. 276B. The fact that the TDS has been deposited subsequently does not absolve the offense. The fact that penalty u/s 221 has not been levied is not relevant because there is an admitted delay in depositing TDS. (FY. 2010-11 & 2011-12) (CR P.868/2014, dt. 26.04.2019)