My dear brother, what is the ruling on one who delays Zakat past its due time?

Whoever has zakat due on their wealth must pay it immediately, and it is not permissible to delay it if they are able to, because it is a right of the poor. This is unless paying it immediately would cause harm, or the delay is minor in order to give it to someone more deserving. However, if the delay is due to the absence of a deserving recipient, then there is no harm.