The assessee trust managed an engineering college. It failed to remit the tax deducted at source to the Government within the prescribed time, resulting in a delay of about seven months for each instance. This delay happened because the staff member responsible for accounts went on maternity leave. The Department initiated criminal proceedings under sections 276B and 278AA of the Income-tax Act, 1961 for violation of section 200(1). On criminal petitions, allowing the petitions, that there was no deliberate or dishonest intent behind the lapse to remit the tax deducted at source. Though there was a delay on the part of the assessee, the delay was not caused wantonly, but only due to the concerned staff having gone on maternity leave, which had caused the delay. Furthermore, it was subsequently rectified and thereafter, the assessee had deducted the tax amount properly and remitted it without any delay. In view of the conduct of the assessee, the proceedings initiated against it were quashed.  SLP of revenue dismissed.