Assessee filed its return under S. 139(4) after the expiry of the extended due date wherein a claim against GST liability was made. CPC disallowed the payment. CIT(A)  is affirmed the order of the AO. On appeal the Tribunal held that  CPC is justified in disallowing the claim of deduction.  Since the NFAC perfunctorily confirmed the disallowance on the basis of delayed filing of the return without vouching the exact amount of GST discharged by the extended due date i.e., 30th Oct., 2019 and balance amount of GST paid beyond such extended due date for confirming disallowance under S. 43B, the matter is remanded back to NFAC to deal with this limited issue in accordance with law. (AY.  2019-20)