waiver of interest us 234a b c of income tax act

There is already an order from competent authority who has declined to waive / reduce interest u/s 234B and 234C which is correct under given circumstances. In fact interest u/s 234A should not have been waived as asessee could very well file its return before 31st July claiming exemption u/s 54EC for which it had legally available time even after filing return of income and could revise it later if he failed to make investment. The assessee chose to wait and intentionally delayed filing of return.

thanks

but we are going to file a writ in the high court

is there any case law which we can refer in the writ