Admittedly, it is the case where tax was deducted at source and was remitted belatedly. It was in such a factual background that proceedings were initiated and penalty was levied under Section 271C of the Income Tax Act. In order to sustain the appeals filed, the learned Senior Counsel for the appellant referred us to the provisions of Section 271C and contented that there was no willful or deliberate delay attracting the penalty provisions under Section 271C.