{"id":37907,"date":"2023-11-12T06:33:14","date_gmt":"2023-11-12T01:03:14","guid":{"rendered":"https:\/\/itatonline.org\/digest\/?post_type=qa&#038;p=37907"},"modified":"2023-11-12T06:33:14","modified_gmt":"2023-11-12T01:03:14","slug":"prosecution-proceedings-for-delay-in-payment-of-tds","status":"publish","type":"qa","link":"https:\/\/itatonline.org\/digest\/qa\/prosecution-proceedings-for-delay-in-payment-of-tds\/","title":{"rendered":"Prosecution proceedings for delay in payment of TDS"},"content":{"rendered":"<p>Assessee is charitable trust having object of Education . During the year due to financial difficulties could not make the payment of TDS in time , however before receiving any notice from the department paid the TDS along with the interest . Now PCIT has issued SCN U\/SEc. 276B\/276BB of the Act. Assessee trust has submitted detailed reply stating the reasons for delay . however the PCIT\u00a0 has decided to initiate the prosecution proceedings . whether he is justified in law ? is there any remedy available ?\u00a0 whether the assessee should filed the WP before the HC?<\/p>\n<p>pl guide<\/p>\n","protected":false},"comment_status":"open","ping_status":"closed","template":"","qa_expert":[1021],"qa_category":[23],"qa_tag":[34,792,28,369],"class_list":["post-37907","qa","type-qa","status-publish","hentry","qa_expert-ksa-legal-chambers","qa_category-income-tax","qa_tag-charitable-trust","qa_tag-delay-in-payment","qa_tag-prosecution","qa_tag-tds"],"acf":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa\/37907","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/qa"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=37907"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=37907"}],"wp:term":[{"taxonomy":"qa_expert","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_expert?post=37907"},{"taxonomy":"qa_category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_category?post=37907"},{"taxonomy":"qa_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_tag?post=37907"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}