Disallowance under Section 43B due to wrong reporting in Audit Report- ITAT restores the issue to AO

Rukmini Polytubes Pvt. Ltd. Vs DCIT (ITAT Delhi) ITAT find the adjustment of Rs. 1,82,543/- under section 43B(b) was made by the CPC on account of belated payment of PF and ESI payment of Bonus and GST. It is the submission of the Learned Counsel for the Assessee that the above payments were made before the due dates as prescribed under the respective Act and due to a clerical mistake in the reporting by the Auditor’s the same was disallowed. Since the Ld. CIT(A) has sustained the addition merely based on the report of the Auditor, therefore, considering the totality of the facts and circums...