Interest responsibility on tds deducted late deposit

Since they deducted it in time, depositing it was their responsibility and they have to bear it.

The person responsible  for deducting the TDS  should deposit the sum deducted to central Govt with in prescribed time.Deductor has to pay the interest liability @ 1.5%  for every month or part of month from the date on which tax was dedcuated to the date on which such tax is actually paid.

Person responsible for deducting tax is responsible for the depositing the same.

if that person does'nt deposit it in time than interest payment liability is on person deducted and responsible to deposit.

hence your tenant is under fault