24q - net taxable income of employee is below taxable limit

Is it Mandatory to file Salary TDS Return (24Q) in case where the Net Taxable Income of the Employee is below taxable Limit.

For Example:

Mr. A (Employers) paid Salary Rs.25000/- per month to Mr. Y (Employee) the only employee.

Mr. Y has Housing Loan, whereby he submitted Home Loan Certificate of Rs.75000/- (Interest + Principle) to get the exemption of deducting TDS.

Net Taxable Income of Mr. Y = 300000 - 75000 = 225000/-

Now since the Net Taxable Income of the Mr. Y is below basic taxable Limit, hence no TDS is required to be deducted.

But is it mandatory for Mr. A to file Salary TDS Return 24Q for this case?

And does Mr. A needs to file all Four Quarters or only the Last Quarter or Not Required to file any 24Q.

Any Circular / Case law supporting your view.

Thank you.