Allowing the petition the court held that the delay had occurred on 39 occasions and since the payments were delayed, the interest component was collected. The assessee had clarified that the delay in crediting the tax deducted at source to the Central Government account was on account of crisis in the company. In such circumstances, it could not be said that the company entertained any fraudulent intention to avoid payment of the tax deducted at source. When the entire amount of tax deducted at source with interest had been paid even prior to the first communication from the Department and the balance interest amount had been paid after notice. Prosecution was quashed.(AY. 2011-12)