Interest u/s 201(1A) for delay in depositing TDS is unescapable

Pandharpur Municipal Council Vs DCIT (CPC)–TDS (ITAT Pune)

ITAT Pune held that interest u/s 201(1A) was charged on account of ex-facie delay in depositing the deducted tax within the stipulated due dates and such levy is automatic and without escapement.

Facts-

For the assessment years under consideration, the appellant assessee e-filed its returns of TDS for various quarters, which were e-processed by the CPC TDS determining the interest liability u/s 201(1A) for

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