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2023 (8) TMI 762 - ITAT RAIPURAdjustment u/s 43B - intimation u/s 143(1) - non - payment of GST - sum erroneously mentioned by the auditor in form 3CD Report in Column No. 26(i)(B)(a) in as against column just to above column, as the same was paid on 26.06.2019 & 20.09.2019 - HELD THAT:- As considering the documents which substantiates the fact that the assessee had deposited the aforesaid amount of GST before the “due date” of furnishing of his return of income for the year under consideration, therefore, he could not have been saddled with any disallowance u/s. 43B. Also we cannot remain oblivion of the fact that the revised audit report filed u/s. 44AB was not there before the lower authorities at the time of processing of the assessee’s return of income u/s. 143(1) and has been filed before us as additional evidence. As the claim of the assessee that the amount of GST payable as was reflected as payable in the “balance sheet” on 31.03.2019, is shown to have been deposited prior to the “due date” of filing of his return of income as provided in sub-section (1) of Section 139 of the Act, i.e., on the strength of his affidavit and the copy of GST payable account for A.Y. 2019-20, therefore, the revised audit report dated 25.02.2023 that has been filed by the him as an additional evidence being merely supportive of the aforesaid factual position merits to be admitted. The matter in all fairness requires to be revisited by the A.O, who shall in the backdrop of the aforesaid documentary evidence filed by the assessee to fortify his claim, therein verify the authenticity of the same - if the amount of GST was deposited by him on or before the due date of furnishing of his return of income for A.Y. 2019-20, then, the disallowance made by the A.O u/s. 43B of the Act shall stand vacated. Appeal of the assessee is allowed for statistical purposes
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