Assessee made payments towards freight charges to transporters without deducting TDS as the assessee had filed PAN number of transport contractors. The assessing Officer held that Form 26Q in terms of rule 31A was belatedly filed hence the assessee was liable to deduct tax at source on said payment hence disallowed the payment.  On appeal, the Tribunal held that the assessee has filed Form No 226Q before completion of the assessment delay being technical disallowance was deleted. On appeal, High Court affirmed the order of the Tribunal. (AY. 2012-13)