Held that the Assessee  furnished a certificate issued by the statutory tax auditor certifying that he has inadvertently misreported the TDS payments under cl. 26(B) (b) instead of cl. 26(B)(a) of Form No. 3CD and clarified that all the TDS payments were in fact made before the due date of filing of return, the disallowance made under s. 43B is not justified; matter is restored to the jurisdictional AO with a direction to verify the correctness of the assessee’s claim and re-adjudicate the allowability of payments under S. 43B in accordance with law. (AY.2021-22)