The Centralised Processing Centre disallowed delayed payment of employees’ contribution to the Provident Fund and ESI while processing the return under section 143(1) based on particulars furnished in the tax audit report. The Tribunal held that once the auditor mentions the actual dates of payment and the statutory due dates in the audit report, the requirement of section 143(1) that the disallowance should be indicated in the audit report stands satisfied. There is no statutory requirement for the auditor to specifically comment upon the admissibility or inadmissibility of the expenditure. Accordingly, the adjustment under section 143(1) was valid. (AY. 2018-19)