Assessee was running an education institution and was required to deduct TDS in respect of expenditure covered by provisions of Chapter XVII-B. Assessee though having deducted TDS, remitted same belatedly.  Prosecution was initiated against assessee under section 276B read with section 278AA. The assessee contended that delay was not caused wantonly, but only due to fact that concerned staff who was looking after accounts had left concern on maternity leave and  it was subsequently rectified and thereafter, assessee had deducted tax amount properly and remitted same without any delay. On writ considering the  facts, proceedings initiated against assessee is quashed.