liability for filing TDS return

Mr. A is liable to file quarterly return for fourth quarter only as you must have made payment in one challan and that cannot be split across the quarters and TDS has been deducted in one quarter only. For the current year please atleast deposit TDS on quarterly basis atleast

Thank you Adityaji. But don,t  you think if 'A'  can file only last quarter than it is very convenient to file only forth quarter every year instead of all quarter and save charges and professional fees. And what about penalty provisions regarding late filing of quarterly return if Mr. A was liable to deduct tax on interest paid on monthly basis.