Assessee Bank paid Leave travel allowance (LTA) to its employees without deducting tax at source .AO held that when travel was outside India irrespective of fact that ultimate destination was India, tax ought to have been deducted at source.   Assessee was held to be an assessee in default under S. 200(1) and 201(1A) of the Act .AO levied the penalty .The Tribunal held that  assessee was under a bona fide belief that if employee’s final destination was in India, irrespective of fact that en-route journey was out of India, LTA was exempt. Accordingly the penalty levied was deleted . (AY. 2011-12 to 2013 -14)