Assessee was engaged in imparting engineering and management education.During relevant assessment years, assessee deducted tax at source but failed to credit same into Central Government account within stipulated time frame. Commissioner filed criminal complaints against assessee for offence under section 276B. The assessee contended that  90 per cent of students were admitted on fee reimbursement scheme and assessee had furnished information that they did not receive fee reimbursement from State Government within time and  immediately after receiving fee reimbursement amount, they had remitted amount to Central Government account along with interest for late payment under section 201(1)(a).High Court held that since tax deducted at source could not be remitted to Central Government within time due to delay in grant of fee reimbursement by State Government, assessee was able to establish reasonable cause in view of section 278AA and thus, criminal prosecution against assessee was not warranted. SLP filed by revenue was  dismissed. (AY. 2014-15, 2015-16 and 2016-17)