The assessee presented the cheque for tax deducted at source on time , however  due to mistake of the Bank the cheque was  presented late . The CPC levied the interest on the assessee. The assesssee moved the application under section 154 of the Act , which was dismissed . On appeal the CIT(A) also affirmed the order of the  AO.  The issue before the Tribunal was “whether  on the facts and in the circumstances of the case and in law the ld. CIT (Appeals) erred in confirming the action of the AO refusing the cancel interest charged u/s 201 of the Act on the delay in deposit of TDS caused by negligence on the part of the Bank.”.    Allowing the appeal the Tribunal held that payment of TDS would relate back to the date of presentation of the cheque by the assessee to the Banker and allowed the appeal of the assessee . Relied on  CIT v. Kumudam Publications (P.) Ltd.( 1981 )) 128 ITR 61  ( Mad)(HC) , P.L. Haulwel Trailers Ltd. v. Dy. CIT [2006] 100 ITD 485 (Chennai)( Trib)  NHAI, PIU Siliguri v. ACIT (ITA No. 2296/Kol/2013, ITO v. Bradcom Communication Technologies (P) Ltd. (ITA No. 6104/ Del/ 2019 dt 30-11 -2022  ( Trib))  (AY. 2012 -13)