2026 (5) TMI 1635

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....Radheshyam Bhattad, CA For the Revenue : Sri. Balusamy N - JCIT ORDER PER PRASHANT MAHARISHI, VICE PRESIDENT: This appeal is filed by JAVID BAGWAN [the Assessee/Appellant] against the order of Ld. CIT(APPEALS)-1, GURUGRAM dated 25-Jun-2025 for the Assessment Year 2020-21 wherein the appeal filed by the assessee against the rectification order passed u/s. 154 of the Income-tax Act, 1961....

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....PC noted while processing the return of income u/s. 143(1) of the Act that there is an inconsistency in the amount disallowed u/s. 43B of the Act where the assessee disallowed only Rs. 284, whereas in the Form3CD amount stated is Rs. 5,73,500 and correspondingly the adjustment of Rs. 5,73,216 was made. 4. The claim of the assessee is that assessee has already disallowed a sum of Rs. 5,73,500 be....

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....eded to. Therefore, the assessee preferred appeal before the ld. CIT(A). The assessee did not furnish any reply and therefore the ld. CIT(A) confirmed the observation of the AO. 6. Before us, the assessee has submitted the same facts and submitted that the claim of the assessee is that GST paid on or before the due date of filing of return of income should have been allowed as deduction to the ....

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....tion should have been made of Rs. 284, which the assessee has made in the return of income itself. 8. The CPC has looked at the tax audit report which is dated 31.12.2020 wherein the above sum of Rs. 5,73,500 was in fact payable. However, before the due date of filing of return of income the assessee has deposited Rs. 5,73,216. Therefore according to the provisions, the assessee should have bee....