https://www.scconline.com/blog/post/2023/04/12/no-tds-penalty-for-late-payment-under-section-271-c-of-it-actsc-legal-research-legal-news-updates-taxation-supreme-court-justice-mr-shah-tax-deduction/
No penalty leviable under Section 271-C of Income Tax Act on mere belated remittance of TDS by assessee: Supreme Court