Case Law Details
Padagouda Hanamanthgouda Patil Vs ACIT (ITAT Bangalore)
ITAT noticed that assessee has filed his return of income on 15.10.2018. However, it is the submission of the assessee that the GST amount cited above was paid on 16.10.2018. Hence by the time, the return of income was filed, the assessee has not paid the GST amount and hence the Tax audit report also stated that the GST amount was payable. I noticed earlier that the due date for filing return of income for the year under consideration was extended to 31.10.2018. Accordingly, the GST amount has been paid before the due date and hence no disallowance u/s 43B of the Act is called for.
There cannot be any dispute that the adjustment u/s 143(1) has been made on the basis of audit report, but the assessee has paid the GST amount after the date of filing of return of income. The subsequent event of payment of GST could not have been captured by the CPC, but at the same time, we could not ignore the subsequent event of payment of GST amount before the due date for filing return of income, which would not attract the provisions of sec. 43B of the Act. Accordingly, the disallowance made u/s 43B of the Act is liable to deleted, subject to verification of the payment of GST amount as claimed by the assessee.
FULL TEXT OF THE ORDER OF ITAT BANGALORE
The assessee has filed this appeal challenging the order dated 24.09.2021 passed by Ld CIT(A), National Faceless Appeal Centre, Delhi and it relates to the assessment year 2018-19. The assessee is aggrieved by the decision of Ld CIT(A) in confirming the disallowance of Rs.7,68,077/-, being GST amount payable u/s 43B of the Act.
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